N.Y. Tax Law § 651: Returns and liabilities

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

fifteenth day of the fourth month following the close of the taxable

year, an income tax return under this article shall be made and filed by

or for:

(1) every resident individual (A) required to file a federal income

tax return for the taxable year, or (B) having federal adjusted gross

income for the taxable year, increased by the modifications under

subsection (b) of section six hundred twelve, in excess of four thousand

dollars, or in excess of his New York standard deduction, if lower, or

(C) having received during the taxable year a lump sum distribution any

portion of which is subject to tax under section six hundred three;

(2) every resident estate or trust required to file a federal income

tax return for the taxable year, or having any New York taxable income

for the taxable year, determined under section six hundred eighteen, or

having received during the taxable year a lump sum distribution any

portion of which is subject to tax under section six hundred three;

(3) every nonresident or part-year resident individual having New York

source income for the taxable year, determined under part III of this

article, and having New York adjusted gross income for the taxable year,

determined under part II of this article, in excess of the taxpayer's

New York standard deduction, or having received during the taxable year

a lump sum distribution any portion of which is subject to tax under

section six hundred three; and

(4) every nonresident estate or trust or part-year resident trust

having New York source income for the taxable year, determined under

part III of this article, and having New York adjusted gross income for

the taxable year, determined under paragraph four of subsection (e) of

section six hundred one, or having received during the taxable year a

lump sum distribution any portion of which is subject to tax under

section six hundred three.

(b) Husband and wife.

(1) If the federal income tax liability of husband or wife is

determined on a separate federal return, their New York income tax

liabilities and returns shall be separate.

(2) If the federal income tax liabilities of husband and wife (other

than a husband and wife described in paragraph four of this subsection)

are determined on a joint federal return, they shall file a joint New

York income tax return, and their tax liabilities shall be joint and

several except as provided in paragraph six of this subsection, section

six hundred fifty-four and subsection (e) of section six hundred

eighty-five.

(3) If neither husband or wife files a federal return:

(A) they shall file a joint New York income tax return, and their tax

liabilities shall be joint and several except as provided in paragraph

six of this subsection, section six hundred fifty-four and subsection

(e) of section six hundred eighty-five, or

(B) they may, if both so elect, file separate New York income tax

returns, in which event their tax liabilities shall be separate.

(4) If either husband or wife is a resident and the other is a

nonresident or part-year resident, they shall file separate New York

income tax returns, in which event their tax liabilities shall be

separate, unless such husband and wife determine their federal taxable

income jointly and both elect to determine their joint New York taxable

income as if both were residents, in which event their tax liabilities

shall be joint and several except as provided in paragraph six of this

subsection, section six hundred fifty-four and subsection (e) of section

six hundred eighty-five.

(6) If a joint return has been made under 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. Such demand may be filed (A) with the return of the spouse

not liable for past-due support, or a past-due legally enforceable debt,

or a city of New York tax warrant judgment debt, or default in repayment

of a guaranteed student, state university, or city university loan or

(B) with the commissioner of taxation and finance within ten days after

notification is provided such spouse by the commissioner of taxation and

finance pursuant to subdivision seven of section one hundred

seventy-one-c, subdivision six of section one hundred seventy-one-d,

subdivision seven of section one hundred seventy-one-e, subdivision

seven of section one hundred seventy-one-f or subdivision six of section

one hundred seventy-one-l of this chapter. 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.

(7) 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 article 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 the decedent's executor, administrator, or other person

charged with the decedent's 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. Notwithstanding any provision of law to the contrary,

when a return has been filed for a decedent, the commissioner may

disclose the decedent's name, address, and the date of death to the

director of real property tax services of the county and the assessor of

the assessing unit in which the address reported on such return is

located.

(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, conservator, 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.

(g) Nonresident noncitizens. Notwithstanding the provisions of

subsection (a) of this section, the due date for the filing of an income

tax return under this article for the taxable year by a nonresident

noncitizen individual shall be the date prescribed for the filing of his

or her federal income tax return for the taxable year.

(h) Tax a debt. Any tax under this article, and any increase, interest

or penalty thereon, shall, from the time it is due and payable, be a

personal debt of the person liable to pay the same, to the state of New

York.

(i) Cross reference. For provisions as to information returns by

partnerships, employers and other persons, see section six hundred

fifty-eight.