General.
(1) General. The Federal rules for determining whether a husband and wife qualify for filing a joint Federal income tax return also apply for New York State personal income tax purposes. However, where a change of residence occurs during the taxable year, see Part 154 of this Article. If a husband and wife (other than a husband and wife described in subdivision [c] of this section) file a joint Federal income tax return, or if neither spouse files a Federal income tax return, they may either:
(i)file a joint New York State personal income tax return (on form IT-200, IT-201 or IT-203), even though one spouse has no income, in which event their income tax liabilities will be joint and several and each will be liable for the entire in#
(i) file a joint New York State personal income tax return (on form IT-200, IT-201 or IT-203), even though one spouse has no income, in which event their income tax liabilities will be joint and several and each will be liable for the entire income tax on such joint return, except as provided in subdivision (e) of this section and subsection (e) of section 685 of the Tax Law; or
(ii)elect to file separate New York State personal income tax returns, provided they do so on a single form IT-201 or IT-203 and comply with the requirements of the Tax Commission relative to the determination of their separate income taxes on#
(ii) elect to file separate New York State personal income tax returns, provided they do so on a single form IT-201 or IT-203 and comply with the requirements of the Tax Commission relative to the determination of their separate income taxes on such single form. In this event, their income tax liabilities will be separate, except as provided in subdivision (d) of this section.