2023 New York Laws › TAX - Tax › Article 30-A - City Income Tax Surcharge › 1326 - Returns and Liabilities.

§  1326.  Returns  and  liabilities.  (a)  General.  On  or before the
fifteenth day of the fourth month following the close of a taxable year,
a city income tax surcharge return under a  city  income  tax  surcharge
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  return  for  the  taxable
year.
(b)  Husband  and  wife. (1) If the New York state personal income tax
liabilities of husband and wife  are  determined  on  separate  returns,
their  city  income  tax  surcharge  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 of
this subsection) are determined on a joint return,  they  shall  file  a
joint  city  income  tax  surcharge  return,  and  their city income tax
surcharge 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 income tax surcharge return as
if both were residents, in which case their city  income  tax  surcharge
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 income tax
surcharge return, in which case his city income tax surcharge  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 pursuant to 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. 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.
(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.