NY Tax L § 1306 (2021)
2021 New York Laws TAX - Tax Article 30 - City Personal Income Tax 1306 - Returns and Liabilities.

§  1306.  Returns  and  liabilities.  (a)  General.  On  or before the fifteenth day of the fourth month following the close of a taxable year, an income tax return under a city tax 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 (including a city separate tax on the ordinary income portion of lump sum distributions) return for the taxable year.  (b)  Husband  and  wife. (1) If the New York state personal income tax liability of husband and wife is determined on a separate return,  their city personal income tax 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) are  determined on a joint return, they shall file a joint city personal income tax return, and their tax 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 personal income tax return  as if  both  were  residents,  in which case their city personal income tax 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  personal income  tax return, in which case his city personal income tax 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 under this subsection for a tax- able year and only one spouse is  liable  for  past-due  support  or  an amount  of  a  default  in  repayment  of  a  guaranteed  student, state university or city university loan of which the state tax commission has been notified pursuant to section one hundred seventy-one-c, one hundred seventy-one-d or one hundred seventy-one-e of this chapter, as the  case may  be,  then  an  overpayment  and  interest thereon shall be credited against such past-due support 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 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 state tax commission, that the  portion of the overpayment and interest attributable to such spouse not be credited against the past-due support 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  state  tax commission shall determine the amount of the overpayment attributable to each  spouse  in accordance with regulations prescribed by the state tax commission and credit only that portion of the overpayment and  interest thereon attributable to the spouse liable for past-due support or amount of  a  default in repayment of a guaranteed student, state university or city university loan against such past-due support 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.