N.Y. YTS Law § 15-122 — New York Code / Act YTS / Article 10 / Section 15-122
Filing of returns
Status: in_force

§ 15-122. Filing of returns.\n  A. General. On or before the 15th day of April following the close of\nthe taxable year, every person subject to the tax shall make and file a\nreturn, and any balance of the tax shown due on the face of such return\nshall be paid therewith. The State Tax Commission may, by regulation,\nprovide for the filing of returns and payment of the tax at such other\ntimes as it deems necessary for the proper enforcement of this article.\nThe State Tax Commission may also provide by regulation that any return\notherwise required to be made and filed under this article by any\nnonresident individual need not be made and filed if such nonresident\nindividual had, during the taxable year to which the return would\nrelate, no net earnings from self-employment within the City of Yonkers.\nAny regulation allowing such waiver of return may provide for additional\nlimitations on and conditions and prerequisites to the privilege of not\nfiling a return.\n  B. Husband and wife. If husband and wife, both of whom are\nnonresidents of the City of Yonkers, file separate New York State\npersonal income tax returns on a single form, the State Tax Commission\nmay require the filing of separate returns under this article on single\nform; and if the sum of the payments by either spouse, including\nwithheld and estimated taxes, exceeds the amount of the tax for which\nsuch spouse is separately liable, the excess may be applied by the State\nTax Commission to the credit of the other spouse if the sum of the\npayments by such other spouse, including withheld and estimated taxes,\nis less than the amount of the tax for which such other spouse is\nseparately liable. If the sum of the payments made by both spouses with\nrespect to the taxes for which they are separately liable, including\nwithheld and estimated taxes, exceeds the total of the taxes due, refund\nof the excess may be made payable to both spouses or, if either is\ndeceased, to the survivor; provided, however, that the provisions of\nthis subsection shall not apply if the return of either spouse includes\na demand that any overpayment made by him or her shall be applied only\non account of his or her separate liability. However, an overpayment by\na spouse and interest thereon shall be credited against past-due support\nor the amount of a default in repayment of a guaranteed student loan or\nstate university loan owed by the other spouse, of which the State Tax\nCommission has been notified pursuant to § 171-c or § 171-d or § 171-e\nof the Tax Law, as the case may be, unless the spouse not liable for\npast-due support or a default in repayment of a guaranteed student loan\nor state university loan includes a demand that the overpayment and\ninterest thereon attributable to such spouse not be credited against the\npast-due support or the default in repayment of a guaranteed student\nloan or state university loan owed by the other spouse.\n  C. Decedents. The return for any deceased individual shall be made and\nfiled by his/her executor, administrator or other person charged with\nhis/her property. If a final return of a decedent is for a fractional\npart of a year, the due date of such return shall be the 15th day of the\nfourth month following the close of the twelve-month period which began\nwith the first day of such fractional part of the year.\n  D. Individuals under a disability. The return for an individual who is\nunable to make a return by reason of minority or other disability shall\nbe made and filed by his/her guardian, committee, fiduciary or other\nperson charged with the care of his/her person or property (other than a\nreceiver in possession of only a part of his/her property) or by his/her\nduly authorized agent.\n  E. Estates and trusts. The return for an estate or trust shall be made\nand filed by the fiduciary.\n  F. Joint fiduciaries. If two (2) or more fiduciaries are acting\njointly, the return may be made by any one (1) of them.\n  G. Cross reference. For provisions as to information on returns by\npartnerships, employers and other persons, see § 15-128.\n