NY Tax L § 1326 (2021)
2021 New York Laws TAX - Tax Article 30-A - City Income Tax Surcharge 1326 - Returns and Liabilities.

§  1326.  Returns  and  liabilities.  (a)  General.  On  or before the fifteenth day of the fourth month following the close of a taxable year, a city income tax surcharge return under a  city  income  tax  surcharge imposed  pursuant  to  the  authority  of this article shall be made and filed by or for every city resident individual, estate or trust required to file a New York state personal income  tax  return  for  the  taxable year.  (b)  Husband  and  wife. (1) If the New York state personal income tax liabilities of husband and wife  are  determined  on  separate  returns, their  city  income  tax  surcharge  liabilities  and  returns  shall be separate.  (2) If the New York state personal income tax liabilities  of  husband and  wife (other than a husband and wife described in paragraph three of this subsection) are determined on a joint return,  they  shall  file  a joint  city  income  tax  surcharge  return,  and  their city income tax surcharge liabilities shall be joint and several except as  provided  in paragraph  five  of  this subsection, section six hundred fifty-four and subsection (e) of section six hundred eighty-five of this chapter.  (3) If either husband or wife is a city resident and the  other  is  a city   nonresident,  and  their  New  York  state  personal  income  tax liabilities are determined on a joint return:  (A) they may elect to file a joint city income tax surcharge return as if both were residents, in which case their city  income  tax  surcharge liabilities  shall  be joint and several except as provided in paragraph five of this subsection, section six hundred fifty-four  and  subsection (e) of section six hundred eighty-five of this chapter, or  (B)  the  resident spouse may elect to file a separate city income tax surcharge return, in which case his city income tax surcharge  liability shall  be  determined  as  if  he  were filing a separate New York state personal income tax return.  (5) If a joint return has been made pursuant to this subsection for  a taxable  year  and  only one spouse is liable for past-due support, or a past-due legally enforceable debt, or a city of  New  York  tax  warrant judgment  debt,  or  an amount of a default in repayment of a guaranteed student,  state  university  or  city  university  loan  of  which   the commissioner  of  taxation  and  finance  has  been notified pursuant to section  one  hundred  seventy-one-c,  one  hundred  seventy-one-d,  one hundred   seventy-one-e,   one  hundred  seventy-one-f  or  one  hundred seventy-one-l of this chapter, as the case may be, then  an  overpayment and interest thereon shall be credited against such past-due support, or a  past-due  legally enforceable debt, or a city of New York tax warrant judgment debt, or such amount of a default in repayment of a  guaranteed student, state university or city university loan, unless the spouse not liable  for  such  past-due  support,  or a past-due legally enforceable debt, or a city of New York tax warrant judgment debt, or such amount of a default in repayment of a guaranteed student, state university or city university loan demands,  on  a  declaration  made  in  accordance  with regulations  or  instructions prescribed by the commissioner of taxation and  finance,  that  the  portion  of  the  overpayment   and   interest attributable  to  such  spouse  not  be  credited  against  the past-due support, or a past-due legally enforceable debt, or a city of  New  York tax  warrant  judgment  debt,  or  amount of a default in repayment of a guaranteed student, state university or city university loan owed by the other spouse. Upon such demand the commissioner of taxation and  finance shall  determine  the  amount  of  the  overpayment attributable to each spouse in accordance with regulations prescribed by the commissioner  of taxation and finance and credit only that portion of the overpayment and interest thereon attributable to the spouse liable for past-due support,  or  a  past-due  legally  enforceable  debt,  or  a city of New York tax warrant judgment debt,  or  amount  of  a  default  in  repayment  of  a guaranteed  student,  state  university  or city university loan against such past-due support, or a past-due legally enforceable debt, or a city of  New  York  tax warrant judgment debt, or such amount of a default in repayment of a guaranteed student, state university or  city  university loan.  (6)  The  commissioner  shall  clearly alert married taxpayers, on all appropriate publications and instructions, that their liability for  tax will  be  joint  and  several if they file joint income tax returns. The commissioner shall include notice of an  individual's  right  to  relief from  joint  and  several  liability  pursuant  to  section  six hundred fifty-four of  this  chapter  in  the  disclosure  of  rights  statement required  by  section  three  thousand  four  of this chapter and in any notice regarding collection of tax due with respect to a liability on  a joint return.  (c)  Decedents.  The  return for any deceased individual shall be made and filed by his executor, administrator, or other person  charged  with his  property.  If a final return of a decedent is for a fractional part of a year, the due date of such return shall be the fifteenth day of the fourth month following the close of the twelve-month period which  began with the first day of such fractional part of the year.  (d)  Individuals  under a disability. The return for an individual who is unable to make a return by reason of  minority  or  other  disability shall  be  made and filed by his guardian, committee, fiduciary or other person charged with the care of his person or  property  (other  than  a receiver  in  possession of only a part of his property), or by his duly authorized agent.  (e) Estates and trusts. The return for an estate  or  trust  shall  be made and filed by the fiduciary.  (f)  Joint fiduciaries. If two or more fiduciaries are acting jointly, the return may be made by any one of them.