reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 261 - Accounting Periods And Methods › Accounting Methods › Section 261.10 - Accounting methods

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 5(c) of § 1340(c); Codes and Ordinances of the
						City of Yonkers, § 92-102(c)
(a)
General.
A nonresident taxpayer's method of accounting for
						purposes of the City of Yonkers earnings tax must be the same as such
						taxpayer's method of accounting for Federal income tax
						purposes.
(b)
Absences of Federal method of accounting.
(1) In the event a nonresident taxpayer does
					 not have a Federal method of accounting, such taxpayer must compute City of
					 Yonkers earnings on the accounting basis regularly used in keeping such
					 taxpayer's books. If such method does not clearly reflect such taxpayer's
					 earnings, the computation of City of Yonkers earnings shall be made in a manner
					 which, in the opinion of the State Tax Commission, clearly reflects such
					 taxpayer's earnings.
(2) A method
					 of accounting which consistently applies generally accepted accounting
					 principles in a particular trade or business, in accordance with recognized
					 conditions or practices, will ordinarily be regarded as clearly reflecting
					 earnings, provided all items of income, gain, loss and deduction are treated
					 consistently from year to year.
(3)
					 A nonresident taxpayer may compute City of Yonkers earnings under any method of
					 accounting which is permissible for Federal income tax purposes,
e.g.,
cash, accrual, installment or long-term contract basis,
					 or any combination thereof which clearly reflects earnings.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 261 - Accounting Periods And Methods › Accounting Methods › Section 261.11 - Change of accounting methods

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 5(d)(1) of § 1340(c); Codes and Ordinances of
						the City of Yonkers, § 92-102(d)(1)
(a) A nonresident taxpayer may not change his
					 method of accounting, for City of Yonkers earnings tax purposes, unless a
					 similar change has been made for Federal income tax purposes, except where a
					 nonresident taxpayer does not have a Federal method of accounting.
(b) If a nonresident taxpayer's method of
					 accounting is changed for Federal income tax purposes, his method of accounting
					 for City of Yonkers earnings tax purposes must be similarly changed, without
					 application to the State Tax Commission, but a copy of the consent of the
					 Commissioner of Internal Revenue to the change must be annexed to such
					 nonresident taxpayer's first City of Yonkers earnings tax return filed under
					 the new method, together with the statement required pursuant to section
					 261.12 
					 of this Part.
(c) Where a
					 nonresident taxpayer does not have a Federal method of accounting, an
					 application for permission to change a method of accounting must be made within
					 180 days after the beginning of the taxable period to which the proposed change
					 will relate. Such application must be accompanied by a statement specifying the
					 nature of the nonresident taxpayer's business, such taxpayer's present method
					 of accounting, the method to which such taxpayer desires to change, the taxable
					 year in which the change is to be effected, the classes of items to receive
					 different treatment under the new system, and all items which would be
					 duplicated or omitted as a result of the proposed change. If such nonresident
					 taxpayer later adopts a Federal method of accounting and such method differs
					 from such taxpayer's method under the City of Yonkers earnings tax, such
					 nonresident taxpayer must conform his City of Yonkers method of accounting to
					 the Federal method of accounting.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 262 - Allocation Of Wages And Net Earnings From Self-employment To The City Of Yonkers › Section 262.1 - Allocation of wage or salary income to the City of Yonkers

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Where wage or salary income is earned by
				  a nonresident taxpayer for services performed partly within and partly without
				  the City of Yonkers, an allocation to the City of Yonkers must be
				  made.
(b) If the wage or salary
				  income subject to allocation is not dependent directly on the volume of
				  business transacted, the amount allocable to the City of Yonkers is that
				  portion of wage or salary income which the number of days worked in the City of
				  Yonkers bears to the total number of days (exclusive of nonworking days,
				  including Saturdays, Sundays, holidays, days of absence because of illness or
				  personal injury, vacation, or leave with or without pay) worked both within and
				  without the City of Yonkers. Workdays are days on which the taxpayer is
				  required to perform the usual duties of his employment, and do not ordinarily
				  include activities carried on at such taxpayer's home.
(c) If the nonresident taxpayer's
				  compensation subject to allocation depends entirely on volume of business
				  transacted, as in the case of a salesman working on commission, the amount of
				  compensation allocable to the City of Yonkers is that portion of such
				  taxpayer's compensation which the volume of business transacted within the City
				  of Yonkers bears to the total volume of business transacted both within and
				  without the City of Yonkers. The determining factor in ascertaining where
				  business is transacted is the location where the services or sales activities
				  were actually performed.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 262 - Allocation Of Wages And Net Earnings From Self-employment To The City Of Yonkers › Section 262.3 - Special rules for real estate

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 4(d) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-101(d)
Income from and deductions connected with the rental of
					 real property and gain and loss from the sale, exchange or other disposition of
					 real property are not subject to allocation under section
					 262.2 
					 of this Part, but are considered as entirely derived from or connected with the
					 place in which such real property is located.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 262 - Allocation Of Wages And Net Earnings From Self-employment To The City Of Yonkers › Section 262.4 - Other methods of allocation

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 4(c) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-101(c)
The provisions of sections
					 262.1
					 through
					 262.3 
					 of this Part are designed to apportion and allocate to the City of Yonkers, in
					 a fair and equitable manner, a nonresident taxpayer's portion of wages and net
					 earnings from self-employment attributable to a business, trade, profession or
					 occupation carried on partly within and partly without the City of Yonkers.
					 Where the methods provided under those sections do not so allocate and
					 apportion such wages and net earnings from self-employment, the State Tax
					 Commission may require a nonresident taxpayer to apportion and allocate wages
					 and net earnings from self-employment under such method as it prescribes, as
					 long as the prescribed method results in a fair and equitable apportionment and
					 allocation. A nonresident may submit an alternative method of apportionment and
					 allocation with respect to the portion of wages and net earnings from
					 self-employment attributable to a business, trade, profession or occupation
					 carried on partly within and partly without the City of Yonkers. The proposed
					 method must be fully explained in the taxpayer's City of Yonkers earnings tax
					 return. If the method proposed by the taxpayer is approved by the State Tax
					 Commission, it may be used in lieu of the applicable method under sections
					 262.1
					 through
					 262.3 
					 of this Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 262 - Allocation Of Wages And Net Earnings From Self-employment To The City Of Yonkers › Section 262.5 to 262.8 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 263 - Who Must File A City Of Yonkers Earnings Tax Return › Section 263.1 - Who must file a City of Yonkers earnings tax return

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 8(a) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-105(a)
(a)
				  Except as otherwise provided in subdivision (b) of this section, a City of
				  Yonkers earnings tax return must be made and filed by or for every nonresident
				  individual, estate or trust having wages earned, or net earnings from
				  self-employment derived from, within the City of Yonkers.
(b) A nonresident individual need not make
				  and file a City of Yonkers earnings tax return for a particular taxable period
				  if all of the following conditions are met:
(1) no New York State personal income tax
				  return (whether individual, joint or separate) is filed, and no such return is
				  required to be filed (see Part 151 of this Title);
(2) such individual was a nonresident of the
				  City of Yonkers for the entire taxable period;
(3) during such period, such individual had
				  income, derived from City of Yonkers sources, which consisted solely of wages
				  as defined in section (1)(c) of the Model Local Law contained in section 1340 (c)  of the Tax Law and
				  section 92-98(c) of the Codes and Ordinances of the City of Yonkers;
				  and
(4) such nonresident individual
				  either (i) received wages from only one employer and the correct amount of City
				  of Yonkers earnings tax was withheld, or (ii) received wages subject to the
				  City of Yonkers earnings tax from more than one employer and the total of all
				  such wages did not exceed $3,000.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 263 - Who Must File A City Of Yonkers Earnings Tax Return › Section 263.2 - City of Yonkers earnings tax returns by or for minors

Current through Register Vol. 46, No. 28, July 10, 2024
For City of Yonkers earnings tax purposes, a minor is a
					 taxpayer and is subject to the same requirements for making City of Yonkers
					 returns of earnings as are other individuals, even though the minor's parent
					 has, under law, the legal right to the minor's earnings from personal services
					 and actually receives such earnings. If a minor is unable to make his City of
					 Yonkers earnings tax return, such minor's parent, guardian or other person
					 charged with the care of such minor's person or property must make and file
					 such City of Yonkers earnings tax return for such minor (see section
					 263.8 
					 of this Part).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 263 - Who Must File A City Of Yonkers Earnings Tax Return › Section 263.3 - Partnerships

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 14(b) of § 1340(c), § 1342; Codes and Ordinances
					 of the City of Yonkers, §§ 92-111(b), 92-113
In general, every partnership doing business in the City of
					 Yonkers and having any partners who are nonresidents of the City of Yonkers
					 must file a City of Yonkers partnership return. For more information with
					 respect to the requirement to file a City of Yonkers partnership return, see
					 section
					 267.9 
					 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 263 - Who Must File A City Of Yonkers Earnings Tax Return › Section 263.4 - Claims for refund or credit - City of Yonkers earnings tax return required for refund or credit City of Yonkers earnings tax return required

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 263 - Who Must File A City Of Yonkers Earnings Tax Return › Section 263.5 - City of Yonkers returns in case of a change of residence

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1327, § 12 of § 1340(c); Codes and Ordinances of
					 the City of Yonkers, §§ 92-86, 92-109
A taxpayer who changes residence to or from the City of
					 Yonkers during the tax year may be required to file two returns-a City of
					 Yonkers income tax surcharge return for the period of residence and a City of
					 Yonkers earnings tax return for the period of nonresidence if there are wages
					 or net earnings from self-employment subject to the City of Yonkers earnings
					 tax on nonresidents during the period of nonresidence (see Parts 253 and 266 of
					 this Title).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 263 - Who Must File A City Of Yonkers Earnings Tax Return › Section 263.6 - City of Yonkers earnings tax returns for short taxable periods

Current through Register Vol. 46, No. 28, July 10, 2024
If a nonresident taxpayer has a short taxable period due to
					 a change in accounting period, such nonresident taxpayer must file a City of
					 Yonkers earnings tax return if such taxpayer has any wages earned, or net
					 earnings from self-employment derived from, within the City of Yonkers during
					 such short taxable period.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 263 - Who Must File A City Of Yonkers Earnings Tax Return › Section 263.7 - City of Yonkers earnings tax returns for decedents

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 8(c) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-105(c)
In general, the same rules for filing City of Yonkers
					 earnings tax returns apply to a nonresident decedent as in the case of any
					 other nonresident taxpayer. The executor or administrator of the estate of a
					 taxpayer who died during the taxable year, or any other person charged with the
					 property of such a decedent, must make and file a City of Yonkers earnings tax
					 return for such decedent.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 263 - Who Must File A City Of Yonkers Earnings Tax Return › Section 263.8 - City of Yonkers earnings tax returns for nonresident individuals under a disability

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 8(d) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-105(d)
The City of Yonkers earnings tax return required for an
					 individual who is unable to make a return by reason of minority, insanity or
					 other disability must be made and filed by such individual's guardian,
					 committee, fiduciary or other person charged with the care of such individual's
					 person or property (other than a receiver in possession of only part of such
					 individual's property), or by his duly authorized agent. In such a case, the
					 fiduciary or other person charged with the care of such individual's person or
					 property is liable for the City of Yonkers earnings tax.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 263 - Who Must File A City Of Yonkers Earnings Tax Return › Section 263.9 - Estates and trusts

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 8(e) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-105(e)
The City of Yonkers fiduciary earnings tax return for an
					 estate or trust must be made and filed by the fiduciary. When the fiduciary is
					 a trustee of two or more trusts, such trustee must make a separate City of
					 Yonkers fiduciary earnings tax return for each trust, even though such trusts
					 were created by the same grantor for the same beneficiary or
					 beneficiaries.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 263 - Who Must File A City Of Yonkers Earnings Tax Return › Section 263.10 - Joint fiduciaries

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 8(f) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-105(f)
If two or more fiduciaries are acting jointly for any
					 individual under disability or for any estate or trust, the City of Yonkers
					 earnings tax return for such individual or such estate or trust required under
					 this Part may be made and filed by any one of such
					 fiduciaries.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 263 - Who Must File A City Of Yonkers Earnings Tax Return › Section 263.11 - Preparation of City of Yonkers earnings tax returns

Current through Register Vol. 46, No. 28, July 10, 2024
The provisions of section
					 151.15 
					 of this Title, with respect to the preparation of New York State income tax
					 returns, shall also be applicable to the preparation of City of Yonkers
					 earnings tax returns.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 264 - Separate Returns Of Nonresident Husband And Wife On A Single Form And Overpayment And Refund Shown Thereon › Section 264.1 - Separate returns of nonresident husband and wife on a single form

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 8(b) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-105(b)
If a husband and wife file separate New York State personal
					 income tax returns on a single form (see section
					 151.10 
					 of this Title), the State Tax Commission may require (including by means of
					 forms and instructions) the filing of the return required by section 8(a) of
					 the Model Local Law contained in section 1340 (c)  of the Tax Law and
					 by section 92-105(a) of the Codes and Ordinances of the City of Yonkers (see
					 Part 263 of this Title) on a single form if both such husband and wife were
					 nonresidents of the City of Yonkers for the entire taxable period covered by
					 such returns. In addition, the State Tax Commission may require (including by
					 means of forms and instructions) such forms and schedules as it deems
					 necessary, including form Y-203, to be attached to or accompany such returns on
					 a single form of such husband and wife in order to properly determine the City
					 of Yonkers earnings taxes due.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 264 - Separate Returns Of Nonresident Husband And Wife On A Single Form And Overpayment And Refund Shown Thereon › Section 264.2 - Application of overpayment of tax by husband or wife

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 8(b)(1) of § 1340(c); Codes and Ordinances of
					 the City of Yonkers, § 92-105(b)(1)
If a husband and wife are required by the State Tax
					 Commission to file in the manner set forth in section
					 264.1 
					 of this Part (
i.e.,
on a single form) and 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 State Tax Commission 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.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 264 - Separate Returns Of Nonresident Husband And Wife On A Single Form And Overpayment And Refund Shown Thereon › Section 264.3 - Refund of overpayment of tax by husband or wife

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 8(b)(2) of § 1340(c); Codes and Ordinances of
					 the City of Yonkers, § 92-105(b)(2)
If a husband and wife are required by the State Tax
					 Commission to file in the manner set forth in section
					 264.1 
					 of this Part (
i.e.,
on a single form) and 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 overpayment may be made payable to both spouses
					 or, if either is deceased, to the survivor.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 264 - Separate Returns Of Nonresident Husband And Wife On A Single Form And Overpayment And Refund Shown Thereon › Section 264.4 - Application of sections 264.2 and 264.3 of this Part

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 8(b) of § 1340 (c); Codes and Ordinances of the
					 City of Yonkers, § 92-105(b)
(a) Any
				  excess payment and interest thereon by either spouse may be applied against any
				  past-due support or against any amount of a default in repayment of a
				  guaranteed student, State university or city university loan attributable to
				  the other spouse, of which the Tax Commission has been notified pursuant to the
				  provisions of section 171-c, 171-d or 171-e  of the Tax Law. In calculating the
				  amount of excess payment and interest thereon which may be applied against
				  past-due support or against a default in repayment of a guaranteed student,
				  State university or city university loan of a spouse, the excess payment will
				  first be applied against any liability of such spouse in respect of any tax
				  imposed by or pursuant to the authority of the Tax Law or administered by the
				  Tax Commission and against estimated tax for the succeeding taxable year if the
				  taxpayer claims such overpayment or a portion thereof as a credit against
				  estimated tax for such succeeding taxable year.
(b) The provisions of subdivision (a) of this
				  section and the provisions of section
				  264.2 
				  of this Part with respect to application of a spouse's overpayment of tax, and
				  section
				  264.3 
				  of this Part with respect to making a refund of tax to spouses, shall not apply
				  if the return of either spouse includes a demand that any overpayment of tax
				  made by him or her be applied only on account of his or her separate liability.
				  If a spouse makes such a demand, the provisions of paragraphs (1), (2) and (3)
				  and the examples contained therein, of section
				  151.10(f) 
				  of this Title, shall apply.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 265 - Combined Returns And Statements And Single Payment Of Total Amount Of Taxes › Section 265.1 - Combined returns and employer's returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 9 of § 1340(c); Codes and Ordinances of the City
					 of Yonkers, § 92-106
(a)
Combined returns.
The State Tax Commission may require (including by means of
					 forms and instructions) the making and filing of a combined return, which
					 return, in addition to any City of Yonkers return required under article 30-B
					 of the Tax Law and article X of the Codes and Ordinances of the City of
					 Yonkers, may also include returns required to be made and filed under the
					 provisions of article 22 of the Tax Law relating to New York State personal
					 income tax, article 30 of the Tax Law and chapter 17 of title 11 of the
					 Administrative Code of the City of New York relating to City of New York
					 personal income tax on residents, article 2-E of the General City Law and
					 chapter 19 of title 11 of the Administrative Code of the City of New York
					 relating to City of New York earnings tax on nonresidents, and article 30-A of
					 the Tax Law and article IX of the Codes and Ordinances of the City of Yonkers
					 relating to City of Yonkers income tax surcharge on residents.
(b)
Combined employer returns.
The State Tax Commission may require (including by means of
					 forms and instructions) the filing of a combined employer's return, which
					 return, in addition to the City of Yonkers employer's return required by
					 section 7 of the Model Local Law contained in section 1340 (c)  of the Tax Law and
					 section 92-104 of the Codes and Ordinances of the City of Yonkers (see section
					 269.4 
					 of this Title), may also include employer's returns required to be filed under
					 the provisions of article 22 of the Tax Law relating to withheld New York State
					 personal income tax, article 30 of the Tax Law and chapter 17 of title 11 of
					 the Administrative Code of the City of New York relating to withheld City of
					 New York personal income tax on residents, article 2-E of the General City Law
					 and chapter 19 of title 11 of the Administrative Code of the City of New York
					 relating to withheld City of New York earnings tax on nonresidents, and article
					 30-A of the Tax Law and article IX of the Codes and Ordinances of the City of
					 Yonkers relating to withheld City of Yonkers income tax surcharge on
					 residents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 265 - Combined Returns And Statements And Single Payment Of Total Amount Of Taxes › Section 265.2 - Payment of a single amount to the State Tax Commission

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 9 of § 1340(c); Codes and Ordinances of the City
					 of Yonkers, § 92-106
Where a combined return or combined employer's return is
					 required, and with respect to the payment of estimated tax, the State Tax
					 Commission may require (including by means of forms and instructions) the
					 payment of a single amount, which amount shall be the total of all the amounts
					 required to be paid under the provisions of article 22 of the Tax Law relating
					 to New York State personal income tax, article 30 of the Tax Law and chapter 17
					 of title 11 of the Administrative Code of the City of New York relating to City
					 of New York personal income tax on residents, article 2-E of the General City
					 Law and chapter 19 of title 11 of the Administrative Code of the City of New
					 York relating to City of New York earnings tax on nonresidents, article 30-A of
					 the Tax Law and article IX of the Codes and Ordinances of the City of Yonkers
					 relating to City of Yonkers income tax surcharge on residents, and article 30-B
					 of the Tax Law and article X of the Codes and Ordinances of the City of Yonkers
					 relating to City of Yonkers earnings tax on nonresidents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 265 - Combined Returns And Statements And Single Payment Of Total Amount Of Taxes › Section 265.3 to 265.4 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 266 - Change Of Resident Status During Year › Section 266.1 - Change of resident status during year-general rules for filing City of Yonkers returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1327, § 12(a) of § 1340(c); Codes and Ordinances
					 of the City of Yonkers, §§ 92-86(a), 92-109(a)
(a) If a taxpayer changes resident status
				  during the taxable year from City of Yonkers resident to City of Yonkers
				  nonresident, or from City of Yonkers nonresident to City of Yonkers resident
				  (including an individual domiciled in the City of Yonkers who meets the
				  requirements of section 1325[a][1][B] and section 1[f][1][B] of the Model Local
				  Law contained in section
				  1340[c] of the Tax Law and
				  in the second subparagraph [B] of paragraph [1] of subsection [a] of section
				  92-82 and in subparagraph [B] of paragraph [1] of subsection [f] of section
				  92-98 of the Codes and Ordinances of the City of Yonkers, and is therefore
				  considered to be a nonresident of the City of Yonkers for part of a taxable
				  year), such taxpayer must file a City of Yonkers income tax surcharge return
				  for the portion of the year during which such taxpayer is a City of Yonkers
				  resident, and a City of Yonkers earnings tax return for the portion of the year
				  during which such taxpayer is a nonresident of the City of Yonkers, subject to
				  the exception provided for in subdivision (b) of this section.
(b)
Exception.
Where a taxpayer has had a change of residence to or from
					 the City of Yonkers during the taxable year and such taxpayer had no wages or
					 earnings from self-employment from City of Yonkers sources while a nonresident,
					 such taxpayer may, in lieu of filing a City of Yonkers earnings tax return for
					 the nonresident period, submit, with the City of Yonkers income tax surcharge
					 return required for the period of residence, a statement to the effect that
					 such taxpayer had no wages or earnings from self-employment during the
					 nonresident period.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 266 - Change Of Resident Status During Year › Section 266.2 - City of Yonkers taxable wages and net earnings from self-employment applicable to nonresident period

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 12(b) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-109(b)
The City of Yonkers taxable wages and net earnings from
					 self-employment of a taxpayer applicable to the portion of the year during
					 which such taxpayer is a nonresident of the City of Yonkers must be determined,
					 except as provided in section
					 266.3 
					 of this Part, as if such taxpayer's taxable year for Federal income tax
					 purposes were limited to the period of nonresident status.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 266 - Change Of Resident Status During Year › Section 266.4 - Proration of allowable exclusion

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 12(d) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-109(d)
Where a taxpayer changes resident status to or from the
					 City of Yonkers during the taxable year, the exclusion allowable under section
					 2(b) of the Model Local Law contained in section 1340 (c)  of the Tax Law and
					 section 92-99(b) of the Codes and Ordinances of the City of Yonkers must be
					 prorated according to the number of months of the taxable year covered by the
					 City of Yonkers earnings tax return for the nonresident period. That is, the
					 allowable exclusion will equal the amount which bears the same ratio to the
					 full amount of the exclusion as the number of months of the nonresident period
					 bears to 12 months. For this purpose, a fractional part of a month will be
					 disregarded unless it amounts to more than one-half month, in which case it
					 will be considered to be a month.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 266 - Change Of Resident Status During Year › Section 266.5 to 266.18 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements › Section 267.1 - Permanent books of account or records and contents of City of Yonkers earnings tax returns and other forms

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 14(a) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-111(a)
(a) Every
				  person subject to City of Yonkers earnings tax on nonresidents or liable for
				  the collection thereof, and any person required to file a return of information
				  with respect to earnings, must keep such permanent books of account or records
				  as are sufficient to establish the amount of net earnings from self-employment
				  and other matters required to be shown by such person in any City of Yonkers
				  earnings tax return or such return of information.
(b) The State Tax Commission is authorized to
				  prescribe the contents and form of City of Yonkers earnings tax returns,
				  documents and statements, and may require the inclusion therein of any
				  information, including identifying numbers, it deems necessary for the proper
				  enforcement of article 30-B of the Tax Law and article X of the Codes and
				  Ordinances of the City of Yonkers.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements › Section 267.2 - Records to be kept by farmers and wage earners

Current through Register Vol. 46, No. 28, July 10, 2024
Nonresident individuals deriving gross income from the
					 business of farming, and individuals whose gross income includes salaries,
					 wages or similar compensation for personal services rendered, are required,
					 with respect to such income, to keep such records (including duplicate copies
					 of wage and tax statements furnished by employers) as will enable the State Tax
					 Commission to determine the correct amount of earnings subject to the City of
					 Yonkers earnings tax on nonresidents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements › Section 267.3 - Form of records

Current through Register Vol. 46, No. 28, July 10, 2024
(a) No
				  particular form is required for keeping the records, but such systems of
				  accounting must be used as will enable the State Tax Commission to ascertain
				  whether liability for City of Yonkers earnings tax is incurred or whether a
				  return of information is required to be filed and, if so, the correctness of
				  the amounts required to be reported in any City of Yonkers earnings tax return
				  or return of information.
(b) See
				  Part 2402 of this Title for taxpayer record retention formats.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements › Section 267.4 - Records of employers and other persons required to file returns of information

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every
				  employer or withholding agent, as defined for Federal withholding tax purposes,
				  required under Part 269 of this Title to deduct and withhold City of Yonkers
				  earnings tax upon the wages of employees, and every person required to file a
				  return of information, must keep all records pertinent to withholding of City
				  of Yonkers earnings tax and returns of information available for examination
				  and inspection by the State Tax Commission or its authorized representatives.
				  Records with respect to City of Yonkers earnings tax withheld must be retained
				  for a period of four years after the due date of the City of Yonkers earnings
				  tax withheld for the return period to which the records relate, or the date the
				  City of Yonkers earnings tax withheld was paid, whichever is later. Records
				  with respect to City of Yonkers returns of information must be retained for a
				  period of four years after the due date of the return of information.
(b) No particular form is prescribed for the
				  keeping of records of employers and other persons required to file returns of
				  information. However, in the case of employers, the records should include the
				  amounts and dates of all wage payments subject to City of Yonkers earnings tax,
				  the names, addresses and occupations of employees receiving such payments, the
				  periods of their employment, the periods for which they are paid by the
				  employer while absent due to sickness or personal injuries and the amount and
				  weekly rate of such payments, their social security account numbers, their
				  withholding exemption certificates, the employer's identification number,
				  record of City of Yonkers employer withholding returns and reports filed, and
				  the dates and amounts of City of Yonkers earnings tax withholding payments
				  made. For those nonresident employees performing services partly within and
				  partly without the City of Yonkers, a record of the allocation used for City of
				  Yonkers withholding purposes must also be kept.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements › Section 267.5 - Notice by State Tax Commission requiring City of Yonkers earnings tax returns, statements, or the keeping of records

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 14(a) of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-111(a)
The State Tax Commission may require any person, by notice
					 served upon such person, to make such City of Yonkers earnings tax returns,
					 render such statements, furnish such copies of Federal income tax returns and
					 of Federal audit determinations, or keep such specific records as the State Tax
					 Commission may deem necessary to verify whether or not such person is complying
					 or has complied with article 30-B of the Tax Law and article X of the Codes and
					 Ordinances of the City of Yonkers.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements › Section 267.6 - Copies of City of Yonkers earnings tax returns, schedules and statements

Current through Register Vol. 46, No. 28, July 10, 2024
Every person who is required by this Subchapter, or by
					 instructions applicable to any form prescribed by this Subchapter, to keep a
					 copy of any City of Yonkers earnings tax return, schedule, statement or other
					 document, must keep such copy as part of such person's
					 records.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements › Section 267.7 - Place for keeping records

Current through Register Vol. 46, No. 28, July 10, 2024
The books and records required by this Subchapter must be
					 kept at locations accessible to the representatives of the State Tax
					 Commission, and must be made available for inspection by such
					 representatives.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements › Section 267.8 - Retention of records

Current through Register Vol. 46, No. 28, July 10, 2024
Except as provided for in section
					 267.4 
					 of this Part, the books and records required to be kept by this Subchapter must
					 be retained so long as the contents thereof may become material in the
					 administration of article 30-B of the Tax Law and article X of the Codes and
					 Ordinances of the City of Yonkers.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements › Section 267.9 - City of Yonkers partnership returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 14(b) of §§ 1340(c), 1342; Codes and Ordinances
					 of the City of Yonkers, §§ 92-111(b), 92-113
(a)
Filing requirements.
In general, every partnership doing business in the City of
					 Yonkers and having any partners who are nonresidents of the City of Yonkers,
					 regardless of the amount of its income, must file a City of Yonkers partnership
					 return for each taxable year irrespective of the taxable years of the partners.
					 The City of Yonkers partnership return must set forth all items of income,
					 gain, loss and deduction, and must include the complete names, addresses and
					 identification numbers of all the partners and such other information or
					 schedules as the State Tax Commission may prescribe by forms and
					 instructions.
(b)
Due
				  date for filing.
The due date for filing a City of Yonkers partnership
					 return is the same as the due date for filing a New York State partnership
					 return (see section
					 158.9[b] 
					 of this Title).
(c)
City of Yonkers partnership returns not required.
Where, pursuant to section
					 158.9(c) 
					 of this Title, a New York State partnership return is not required to be filed,
					 a City of Yonkers partnership return will not be required to be
					 filed.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements › Section 267.10 - Notice of qualification as receiver, etc

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 14(d) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-111(d)
Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary, (a) of a taxpayer subject to the City of Yonkers earnings tax, (b) of a partnership which must file a City of Yonkers partnership return in accordance with section 267.9  of this Part, or (c) of an employer which must withhold City of Yonkers earnings taxes pursuant to Part 269 of this Title, required under the Internal Revenue Code and its applicable regulations to give notice of his or its qualification to act in such capacity, must, within the same required period, give like written notice to the State Tax Commission (see Internal Revenue Code section 6036 and section 301.6036 -1[a] of the Internal Revenue Code Regulations).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements › Section 267.11 to 267.27 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 268 - Joint Collection And Enforcement Activity › Section 268.1 - Joint assessment of taxes and proportionate division of payment

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1342; Codes and Ordinances of the City of
					 Yonkers, § 92-113
If there is assessed a City of Yonkers earnings tax
					 pursuant to article X of the Codes and Ordinances of the City of Yonkers, and
					 there is also assessed a tax or taxes against the same taxpayer pursuant to
					 article 22 of the Tax Law, chapter 17 or chapter 19 of title 11 of the
					 Administrative Code of the City of New York or article IX of the Codes and
					 Ordinances of the City of Yonkers, and payment of a single amount is required
					 under the provisions of section
					 265.2 
					 of this Title, such payment shall be deemed to have been made with respect to
					 the taxes so assessed in proportion to the amount of such taxes due, including
					 tax, penalties, interest and additions to tax. For the rate of interest on
					 overpayments, underpayments and recovery of erroneous refunds, see Part 2393 of
					 this Title.