2023 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.