NY Gen City L § 25-A-31 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-31 - Returns and Liabilities.

§ 31. 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 this local law shall be made and filed by  or for:  (1)  every  resident  individual required to file a federal income tax return for the taxable year, or having city adjusted  gross  income  for the  taxable year, determined under section twelve, in excess of the sum of his city personal exemptions;  (2) every resident estate or trust required to file a  federal  income tax  return  for the taxable year, or having any city taxable income for the taxable year, determined under section eighteen.  (b) Husband and wife.-- (1) If the federal  income  tax  liability  of husband  or  wife is determined on a separate federal return, their city 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 three) are determined on a joint federal return, or if neither files a federal return:  (A) they shall file a joint city income  tax  return,  and  their  tax liabilities shall be joint and several, or  (B)  they  may  elect  to  file  separate city income tax returns on a single form if they comply with the requirements of the administrator in setting forth information, in which event their tax liabilities shall be separate except as provided in paragraph four of this subdivision (b).  (3) If either husband or wife  is  a  resident  and  the  other  is  a nonresident  and both elect to determine their joint city taxable income as if both were residents, their tax  liabilities  shall  be  joint  and several.  (4)  If  husband  and  wife file separate city income tax returns on a single form pursuant to paragraph two of this subdivision (b), and:  (A) if the sum of the payments by either  spouse,  including  withheld and estimated taxes, exceeds the amount of the tax for which such spouse is  separately liable, the excess may be applied by the administrator to the credit of the other spouse if the sum of the payments by such  other spouse,  including withheld and estimated taxes, is less than the amount of the tax for which such other spouse is separately liable;  (B) if the sum of the payments made by both spouses  with  respect  to the  taxes  for which they are separately liable, including withheld and estimated taxes, exceeds the total of  the  taxes  due,  refund  of  the excess may be made payable to both spouses;   Provided,  however,  that  the provisions of this paragraph four shall not apply if the return of either spouse  includes  a  demand  that  any overpayment  made  by him or her shall be applied only on account of his or her separate liability.  (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 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,  conservator, 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  trust.--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)  Waiver  of  returns.  The administrator may provide by regulation that any return otherwise required or permitted to be  made  under  this local law need not be made and filed by any resident individual who had, during  the taxable year to which the return would relate, total federal adjusted gross income of no more than eight thousand  dollars,  or  such lesser  amount  as  the  administrator  shall specify, and the amount of whose federal gross income other than wages  from  which  tax  has  been withheld  pursuant  to this local law, plus the net of the modifications specified in section twelve, for such  taxable  year,  does  not  exceed three  hundred  dollars or such lesser amount as the administrator shall specify. Any such regulation may provide for additional  conditions  and prerequisites to the privilege of not filing a return.  (h)  Cross  reference.--  For  provisions as to information returns by partnerships, employers and other persons, see section thirty-eight.