N.Y. General City Law art. 2-D, § 35: Declarations of estimated tax

§ 35. Declarations of estimated tax.-- (a) Requirement of

declaration.-- Every resident individual shall make a declaration of his

estimated tax for the taxable year, containing such information as the

administrator may prescribe by regulations or instructions, if his city

adjusted gross income, other than from wages on which tax is withheld

under this local law, can reasonably be expected to exceed four hundred

dollars plus the sum of the city personal exemptions to which he is

entitled.

(b) Definition of estimated tax.--The term "estimated tax" means the

amount which an individual estimates to be his income tax under this

local law for the taxable year, less the amount which he estimates to be

the sum of any credits allowable against the tax.

(c) Joint declaration of husband and wife.--A husband and wife may

make a joint declaration of estimated tax as if they were one taxpayer,

in which case the liability with respect to the estimated tax shall be

joint and several. No joint declaration may be made if husband and wife

are separated under a decree of divorce or of separate maintenance, or

if they have different taxable years. If a joint declaration is made

but husband and wife elect to determine their taxes under this local law

separately, the estimated tax for such year may be treated as the

estimated tax of either husband or wife, or may be divided between them,

as they may elect.

(d) Time for filing declaration.--A declaration of estimated tax of an

individual other than a farmer shall be filed on or before April

fifteenth of the taxable year, except that if the requirements of

subdivision (a) are first met:

(1) after April first and before June second of the taxable year, the

declaration shall be filed on or before June fifteenth, or

(2) after June first and before September second of the taxable year,

the declaration shall be filed on or before September fifteenth, or

(3) after September first of the taxable year, the declaration shall

be filed on or before January fifteenth of the succeeding year.

(e) Declaration of estimated tax by a farmer.--A declaration of

estimated tax of an individual having an estimated city adjusted gross

income from farming (including oyster farming) for the taxable year

which is at least two-thirds of his total estimated city adjusted gross

income for the taxable year may be filed at any time on or before

January fifteenth of the succeeding year, in lieu of the time otherwise

prescribed.

(f) Declaration of estimated tax of forty dollars or less.--A

declaration of estimated tax of an individual having a total estimated

tax for the taxable year of forty dollars or less may be filed at any

time on or before January fifteenth of the succeeding year under

regulations of the administrator.

(g) Amendments of declaration.--An individual may amend a declaration

under regulations of the administrator.

(h) Return as declaration or amendment.--If on or before February

fifteenth of the succeeding taxable year an individual files his return

for the taxable year for which the declaration is required, and pays

therewith the full amount of the tax shown to be due on the return:

(1) such return shall be considered as his declaration if no

declaration was required to be filed during the taxable year, but is

otherwise required to be filed on or before January fifteenth, or

(2) such return shall be considered as the amendment permitted by

subdivision (g) to be filed on or before January fifteenth if the tax

shown on the return is greater than the estimated tax shown in a

declaration previously made.

(i) Fiscal year.--This section shall apply to a taxable year other

than a calendar year by the substitution of the months of such fiscal

year for the corresponding months specified in this section.

(j) Short taxable year.--An individual having a taxable year of less

than twelve months shall make a declaration in accordance with

regulations of the administrator.

(k) Declaration for individual under a disability.--The declaration of

estimated tax for an individual who is unable to make a declaration 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.