Where one or both spouses die during the year and would have been entitled to file a joint New York State personal income tax return had they lived, a joint New York State personal income tax return may be made, on form IT-200, form IT-201

(i) a joint Federal income tax return was made for the taxable year;

(ii) the taxable year of both decedents, or of the decedent and the surviving spouse (as the case may be), began on the same day and ended on different days only because of the death of either or both;

(iii) neither taxpayer was reporting for a part of a year as a result of a change in accounting period; and

(iv) the surviving spouse did not remarry before the end of the taxable year.