New York Laws
Part 2 - Residents
613 - New York Deduction of a Resident Individual.

§ 613. New York deduction of a resident individual. The New York
deduction of a resident individual shall be his New York standard
deduction unless he elects to deduct his New York itemized deduction
under the conditions set forth in section six hundred fifteen of this
article. If an individual taxpayer has elected to deduct his New York
itemized deduction computed pursuant to section six hundred fifteen of
this article, but the department determines that the New York standard
deduction allowable pursuant to section six hundred fourteen of this
article is greater, the department shall recompute the taxpayer's tax
liability pursuant to section six hundred eleven of this article using
the New York standard deduction provided in section six hundred fourteen
of this article. The department will notify the taxpayer of any
adjustment to the election.

Structure New York Laws