NY Tax L § 651 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 4 - Returns and Payment of Tax 651 - Returns and Liabilities.

§  651.  Returns  and  liabilities.  (a)  General.  On  or  before the fifteenth day of the fourth month following the  close  of  the  taxable year, an income tax return under this article shall be made and filed by or for:  (1)  every  resident  individual (A) required to file a federal income tax return for the taxable year, or (B) having  federal  adjusted  gross income  for  the  taxable  year,  increased  by  the modifications under subsection (b) of section six hundred twelve, in excess of four thousand dollars, or in excess of his New York standard deduction, if  lower,  or (C)  having received during the taxable year a lump sum distribution any portion of which is subject to tax under section six hundred three;  (2) every resident estate or trust required to file a  federal  income tax  return  for the taxable year, or having any New York taxable income for the taxable year, determined under section six hundred eighteen,  or having  received  during  the  taxable  year a lump sum distribution any portion of which is subject to tax under section six hundred three;  (3) every nonresident or part-year resident individual having New York source income for the taxable year, determined under part  III  of  this article, and having New York adjusted gross income for the taxable year, determined  under  part  II of this article, in excess of the taxpayer's New York standard deduction, or having received during the taxable  year a  lump  sum  distribution  any portion of which is subject to tax under section six hundred three; and  (4) every nonresident estate or  trust  or  part-year  resident  trust having  New  York  source  income for the taxable year, determined under part III of this article, and having New York adjusted gross income  for the  taxable  year, determined under paragraph four of subsection (e) of section six hundred one, or having received during the  taxable  year  a lump  sum  distribution  any  portion  of  which is subject to tax under section six hundred three.  (b) Husband and wife.  (1) If the  federal  income  tax  liability  of  husband  or  wife  is determined  on  a  separate  federal  return,  their New York income tax liabilities and returns shall be separate.  (2) If the federal income tax liabilities of husband and  wife  (other than  a husband and wife described in paragraph four of this subsection) are determined on a joint federal return, they shall file  a  joint  New York  income  tax  return,  and their tax liabilities shall be joint and several except as provided in paragraph six of this subsection,  section six  hundred  fifty-four  and  subsection  (e)  of  section  six hundred eighty-five.  (3) If neither husband or wife files a federal return:  (A) they shall file a joint New York income tax return, and their  tax liabilities  shall  be joint and several except as provided in paragraph six of this subsection, section six hundred  fifty-four  and  subsection (e) of section six hundred eighty-five, or  (B)  they  may,  if  both  so elect, file separate New York income tax returns, in which event their tax liabilities shall be separate.  (4) If either husband or wife  is  a  resident  and  the  other  is  a nonresident  or  part-year  resident,  they shall file separate New York income tax returns, in  which  event  their  tax  liabilities  shall  be separate,  unless  such husband and wife determine their federal taxable income jointly and both elect to determine their joint New York  taxable income  as  if both were residents, in which event their tax liabilities shall be joint and several except as provided in paragraph six  of  this subsection, section six hundred fifty-four and subsection (e) of section six hundred eighty-five.  (6)  If  a  joint  return  has  been  made under 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. Such demand may be filed (A) with the return of the spouse not liable for past-due support, or a past-due legally enforceable debt, or a city of New York tax warrant judgment debt, or default in repayment of  a  guaranteed  student, state university, or city university loan or (B) with the commissioner of taxation and finance within ten days  after notification is provided such spouse by the commissioner of taxation and finance   pursuant   to   subdivision   seven  of  section  one  hundred seventy-one-c, subdivision six of  section  one  hundred  seventy-one-d, subdivision  seven  of  section  one  hundred seventy-one-e, subdivision seven of section one hundred seventy-one-f or subdivision six of section one  hundred  seventy-one-l  of  this  chapter.  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.  (7) 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  article  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.  Notwithstanding any provision of law to the contrary, when a return has been filed for a decedent,  the  commissioner  may disclose the decedent's name, address, and the date of death to the director of real property tax  services  of the county in which the address reported on such return is located.  (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,  conservator, 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.  (g) Nonresident aliens. Notwithstanding the provisions  of  subsection (a) of this section, the due date for the filing of an income tax return under  this  article  for  the  taxable  year  by  a  nonresident  alien individual shall be the date prescribed for the filing  of  his  federal income tax return for the taxable year.  (h) Tax a debt. Any tax under this article, and any increase, interest or  penalty  thereon,  shall,  from the time it is due and payable, be a personal debt of the person liable to pay the same, to the state of  New York.  (i)  Cross  reference.  For  provisions  as  to information returns by partnerships, employers and  other  persons,  see  section  six  hundred fifty-eight.