N.Y. Tax Law § 613

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