New York Consolidated Laws, General City Law - GCT § 14. City standard deduction of a resident individual

(a) General.  The city standard deduction of a resident individual, or of husband and wife whose city taxable income is determined jointly as if husband and wife were one taxpayer, shall be ten per centum of city adjusted gross income or one thousand dollars, whichever is less.

(b) Husband and wife determining income separately.  The city standard deductions of husband and wife whose city taxable incomes are determined separately (whether or not on a single form) shall not exceed ten per centum of the aggregate of their separate city adjusted gross incomes or one thousand dollars, whichever is less, but may be taken by either or divided between them as they may elect.