Examples of New York State elections upon which Federal elections are not binding are those relating to:
(a) Examples of New York State elections upon which Federal elections are not binding are those relating to:
(1)the claiming of the New York standard deduction or the New York itemized deduction by a taxpayer who has claimed itemized deductions on his Federal income tax return;#
(1) the claiming of the New York standard deduction or the New York itemized deduction by a taxpayer who has claimed itemized deductions on his Federal income tax return;
(2)the filing of a joint New York State personal income tax return or separate New York State personal income tax returns on one form by a husband and wife who file a joint Federal income tax return;#
(2) the filing of a joint New York State personal income tax return or separate New York State personal income tax returns on one form by a husband and wife who file a joint Federal income tax return;
(3)the allocation or division of the New York standard deduction between a husband and wife who determine their New York taxable incomes separately, either on separate forms or on one form; and#
(3) the allocation or division of the New York standard deduction between a husband and wife who determine their New York taxable incomes separately, either on separate forms or on one form; and
(4)the allocation or division of the New York itemized deduction between a husband and wife who determine their Federal taxable income jointly and determine their New York taxable incomes separately on one form.#
(4) the allocation or division of the New York itemized deduction between a husband and wife who determine their Federal taxable income jointly and determine their New York taxable incomes separately on one form. Where a husband and wife claim itemized deductions and determine their Federal taxable incomes separately, no such allocation or division of the New York itemized deduction is permitted. (See section 115.10 of this Title.)