N.Y. General City Law § 14

§ 14. City standard deduction of a resident individual.--(a)\nGeneral.-- The city standard deduction of a resident individual, or of\nhusband and wife whose city taxable income is determined jointly as if\nhusband and wife were one taxpayer, shall be ten per centum of city\nadjusted gross income or one thousand dollars, whichever is less.\n (b) Husband and wife determining income separately.-- The city\nstandard deductions of husband and wife whose city taxable incomes are\ndetermined separately (whether or not on a single form) shall not exceed\nten per centum of the aggregate of their separate city adjusted gross\nincomes or one thousand dollars, whichever is less, but may be taken by\neither or divided between them as they may elect.\n