N.Y. General City Law § 16

§ 16. City personal exemptions of a resident individual.--(a)\nGeneral.--A resident individual shall be allowed a city exemption of six\nhundred dollars for each exemption for which he is entitled to a\ndeduction for the taxable year for federal income tax purposes.\n (b) Husband and wife.--If the city income taxes of a husband and wife\nare separately determined but their federal income tax is determined on\na joint return, each of them shall be separately entitled to a city\nexemption of six hundred dollars for each federal exemption to which he\nwould be separately entitled for the taxable year if their federal\nincome taxes had been determined on separate returns.\n