2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 6 - Procedure and Administration › 686 - Overpayment.

§  686. Overpayment.-- (a) General.-- The commissioner of taxation and
finance, within the applicable period  of  limitations,  may  credit  an
overpayment  of  income tax and interest on such overpayment against any
liability in respect of any tax imposed by this chapter, including taxes
imposed under article twenty-three of this chapter, on  the  person  who
made  the  overpayment,  against  any  liability  in  respect of any tax
imposed pursuant to the authority of this chapter or any  other  law  on
such  person if such tax is administered by the commissioner of taxation
and finance and, as provided in sections one hundred seventy-one-c,  one
hundred   seventy-one-d,   one   hundred   seventy-one-e,   one  hundred
seventy-one-f and one hundred seventy-one-l  of  this  chapter,  against
past-due  support,  a  past-due  legally enforceable debt, a city of New
York tax warrant judgment debt, and against the amount of a  default  in
repayment  of  a guaranteed student, state university or city university
loan. The balance shall be  refunded  by  the  comptroller  out  of  the
proceeds of the tax retained by him for such general purpose. Any refund
under  this  section  shall be made only upon the filing of a return and
upon a certificate of the commissioner approved by the comptroller.  The
comptroller,  as  a  condition  precedent  to  the  approval  of  such a
certificate, may examine into the facts as disclosed by  the  return  of
the  person  who  made  the  overpayment  and other information and data
available in the files of the commissioner.
(b) Excessive withholding.--If the amount allowable as  a  credit  for
tax  withheld  from  the  taxpayer  exceeds  his tax to which the credit
relates, the excess shall be considered an overpayment.
(c) Overpayment by employer.--If there has been an overpayment of  tax
required   to  be  deducted  and  withheld  under  section  six  hundred
seventy-one, refund shall be made to the employer  only  to  the  extent
that  the amount of the overpayment was not deducted and withheld by the
employer.
(d)  Overpayment  by  a  deceased   person.--Notwithstanding   section
thirteen  hundred  ten  of  the  surrogate's  court  procedure  act, any
overpayment by a decedent not in excess of one thousand dollars  may  be
refunded  to  the  decedent's surviving spouse unless the return for the
decedent was filed by his or her executor or administrator.
(e) Credits against estimated  tax.--The  commissioner  may  prescribe
regulations providing for the crediting against the estimated income tax
for  any  taxable  year of the amount determined to be an overpayment of
the income tax for a preceding  taxable  year.  If  any  overpayment  of
income  tax  is  so  claimed  as  a credit against estimated tax for the
succeeding taxable year, such amount shall be considered as a payment of
the income tax for the succeeding taxable year, and no claim for  credit
or  refund of such overpayment shall be allowed for the taxable year for
which the overpayment arises, except upon request to the commissioner on
or before the last day prescribed for the filing of the return  for  the
succeeding taxable year, determined with regard to any extension of time
granted.   If  good  cause  is  shown  for  reversing  the  credit,  the
commissioner may, in his  or  her  discretion,  credit  the  overpayment
against   a  liability  or  refund  the  overpayment  without  interest.
Provided, the person who made the overpayment will not  be  relieved  of
liability  for  any  penalty  imposed  for  a consequent underpayment of
estimated tax for the succeeding  taxable  year.  The  decision  of  the
commissioner  to  grant  or deny the request is final and not subject to
further administrative or judicial review.
(f) Rule where no tax liability.--If there is no tax liability  for  a
period  in respect of which an amount is paid as income tax, such amount
shall be considered an overpayment.
(g) Assessment and collection after limitation period.--If any  amount
of  income  tax  is  assessed  or  collected after the expiration of the
period of limitations properly applicable thereto, such amount shall  be
considered an overpayment.
(h)  Cross  reference.  For  provision  barring application of article
fifty-two of the civil practice law  and  rules  to  any  amount  to  be
refunded or credited to a taxpayer, see section seven of this chapter.
(i) Overpayment.--In case of an overpayment of tax required to be paid
by  an entity as an estimated tax under paragraph four of subsection (c)
of section six hundred fifty-eight of this article, a  refund  shall  be
made  to  such  entity  only  to  the  extent  that  such overpayment is
attributable to a partner, member or shareholder for whom the entity  is
not required to pay such estimated tax.