1. (1) Where one or both spouses die during the year and would have been entitled to file a joint New York State personal income tax return had they lived, a joint New York State personal income tax return may be made, on form IT-200, form IT-201 or form IT-203, if:

   1. (i) a joint Federal income tax return was made for the taxable year;
   2. (ii) the taxable year of both decedents, or of the decedent and the surviving spouse (as the case may be), began on the same day and ended on different days only because of the death of either or both;
   3. (iii) neither taxpayer was reporting for a part of a year as a result of a change in accounting period; and
   4. (iv) the surviving spouse did not remarry before the end of the taxable year.
2. (2) Generally, the executor or administrator and the surviving spouse must unite in making a joint New York State personal income tax return. However, where the surviving spouse, alone, is authorized by the Internal Revenue Code and the Federal regulations to make a joint Federal income tax return for himself and the deceased spouse, he may also make a joint New York State personal income tax return for both.

Tax Law, § 651(c)

(a) General.

In general, the same rules for filing New York State personal income tax returns apply to a decedent as in the case of any other taxpayer. The executor or administrator of the estate of a taxpayer who died during the taxable year, or any other person charged with the property of such a decedent, must make and file a New York State personal income tax return for him on the form (IT-200, IT-201 or IT-203) which would have been appropriate had he lived. For the decedent's taxable year which ends with the date of his death, such return will cover the period during which he was alive.

(b) Joint New York State personal income tax return after death.