2023 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  the  decedent's executor, administrator, or other person
charged with the decedent's 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 and the assessor of
the  assessing  unit  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   noncitizens.  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
noncitizen individual shall be the date prescribed for the filing of his
or her 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.