N.Y. Tax Law § 1306: Returns and liabilities

§ 1306. Returns and liabilities. (a) General. On or before the

fifteenth day of the fourth month following the close of a taxable year,

an income tax return under a city tax 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 (including a city separate tax on the ordinary income portion

of lump sum distributions) return for the taxable year.

(b) Husband and wife. (1) If the New York state personal income tax

liability of husband and wife is determined on a separate return, their

city personal income tax 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)

are determined on a joint return, they shall file a joint city personal

income tax return, and their tax 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 personal income tax return as

if both were residents, in which case their city personal income tax

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 personal

income tax return, in which case his city personal income tax 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 under this subsection for a tax-

able year and only one spouse is liable for past-due support or an

amount of a default in repayment of a guaranteed student, state

university or city university loan of which the state tax commission has

been notified pursuant to section one hundred seventy-one-c, one hundred

seventy-one-d or one hundred seventy-one-e of this chapter, as the case

may be, then an overpayment and interest thereon shall be credited

against such past-due support 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 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 state tax commission, that

the portion of the overpayment and interest attributable to such spouse

not be credited against the past-due support 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 state tax

commission shall determine the amount of the overpayment attributable to

each spouse in accordance with regulations prescribed by the state tax

commission and credit only that portion of the overpayment and interest

thereon attributable to the spouse liable for past-due support or amount

of a default in repayment of a guaranteed student, state university or

city university loan against such past-due support 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.