New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Section 297.3 - Returns and payments of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, §
					 11-1916
(a)
Who must file a New
				  York City earnings tax return (Administrative Code of the City of New York, §
				  11-1916[a]).
Except as otherwise provided in subdivision (e) of this
					 section, the New York City earnings tax return required by section 11-1916(a)
					 of the Administrative Code of the City of New York must be made and filed by or
					 for every nonresident individual, estate or trust having wages earned or net
					 earnings from self-employment derived within the City of New York even if the
					 return, after allowable exclusions, shows no tax liability and even if the
					 department does not send a copy of such return form to the taxpayer. (See
					 subdivisions [c], [g] and [h] of this section for special rules affecting joint
					 State filers, certain other filers and people not required to file but who have
					 overpayments.) Taxpayers who do not receive copies of return forms should
					 obtain them in ample time to have their nonresident earnings tax returns
					 prepared and filed on or before the due date.
(b)
Return preparation.
A City of New York earnings tax return should be prepared
					 in accordance with the provisions of section
					 151.15 
					 of this Title and should be attached to the taxpayer's New York State personal
					 income tax return with the required schedules.
(c)
Separate filing required of all
				  filers, including joint State filers.
Every nonresident taxpayer subject to tax under this
					 Subchapter is required to file a separate nonresident earnings tax return; no
					 joint City of New York nonresident earnings tax returns are permitted even
					 where a joint State personal income tax return is filed.
(d)
Alternative times for filing
				  (Administrative Code of the City of New York, § 11-1916[a]).
Notwithstanding any other provision of this section, the
					 commissioner may, in any event, require the making and filing at any time of
					 any return required to be made and filed by section 11-1916 or 11-1922 of the
					 Administrative Code.
(e)
Circumstances where returns are not necessary (Administrative Code of the
				  City of New York, § 11-1916[a]).
A nonresident individual need not make and file a City of
					 New York earnings tax return for a particular taxable period if all of the
					 following conditions are met (see subdivision [f] of this section for the date
					 on which a qualified nonresident who elects not to file a return shall be
					 deemed to have filed and see section
					 297.10[b] 
					 for the provisions for reporting changes or corrections to Federal income when
					 a qualified nonresident had originally elected not to file):
(1) no New York State personal income tax
				  return (whether individual, joint or separate) is filed;
(2) no such New York State personal income
				  tax return is required to be filed (see Part 151 of this Title);
(3) such individual was a nonresident of the
				  City of New York for the entire taxable period;
(4) during such period, individual had
				  income, derived from City of New York sources, which consisted solely of wages
				  as defined in section 11-1901(e) of the Administrative Code of the City of New
				  York; and
(5) such individual
				  either:
(i) received wages from only one
				  employer and the correct amount of City of New York earnings tax was withheld;
				  or
(ii) received wages subject to
				  the City of New York earnings tax from more than one employer and the total of
				  all such wages did not exceed $3,000.