613

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.