2023 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.