N.Y. Yonkers income tax surcharge § 15-102: Filing of returns

§ 15-102. Filing of returns.

A. General. On or before the 15th day of the fourth month following

the close of a taxable year, a City of Yonkers income tax surcharge

return under the City of Yonkers income tax surcharge imposed pursuant

to this article shall be made and filed by or for every City of Yonkers

resident individual, estate or trust required to file a New York State

personal income tax return for the taxable year.

B. Husband and wife.

(1) If the New York State personal income tax liabilities of husband

and wife are determined on separate returns, their City of Yonkers

income tax surcharge 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 Subsection B(4) of

this section) are determined on a joint return, they shall file a joint

City of Yonkers income tax surcharge return, and their City of Yonkers

income tax surcharge liabilities shall be joint and several, except as

provided in Subdivision (b)(5) of § 651 of the New York State Tax Law

and in Subdivision (e) of § 685 of the New York State Tax Law.

(3) If husband and wife file separate New York State personal income

tax returns on a single form, they shall file separate City of Yonkers

income tax surcharge returns on a single form, in which event their City

of Yonkers income tax surcharge liabilities shall be separate, except as

provided in Subsection B(5) of this section.

(4) If either husband or wife is a City of Yonkers resident and the

other is a City of Yonkers 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 of Yonkers income tax

surcharge return as if both were residents, in which case their City of

Yonkers income tax surcharge liabilities shall be joint and several,

except as provided in Subdivision (b)(5) of § 651 of the New York State

Tax Law and in Subdivision (e) of § 685 of the New York State Tax Law;

or

(b) The resident spouse may elect to file a separate City of Yonkers

income tax surcharge return, in which case his/her city income tax

surcharge liability shall be determined as if he/she were filing a

separate New York State personal income tax return.

(5) If husband and wife file separate City of Yonkers income tax

surcharge returns on a single form pursuant to Subsection B(3) of this

subsection and if the sum of the payments by either spouse, including

withheld and estimated City of Yonkers income tax surcharge payments,

exceeds the amount of the City of Yonkers income tax surcharge 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 City of

Yonkers income tax surcharge payments, is less than the amount of the

City of Yonkers income tax surcharge for which such other spouse is

separately liable; if the sum of the payments made by both spouses with

respect to the City of Yonkers income tax surcharges for which they are

separately liable, including withheld and estimated City of Yonkers

income tax surcharge payments, exceeds the total of the City of Yonkers

income tax surcharges due, refund of the excess may be made payable to

both spouses or, if either is deceased, to the survivor; provided,

however, that the provisions of this Subsection B(5) shall not apply if

the return of either spouse includes a demand that any overpayment made

by him or her shall be applied only on account of his or her separate

liability. However, an overpayment by a spouse and interest thereon

shall be credited against past-due support or the amount of a default in

repayment of a guaranteed student loan or state university loan owed by

the other spouse, of which the Tax Commission has been notified pursuant

to § 171-c or 171-d or 171-e of the New York State Tax Law, as the case

may be, unless the return of the spouse not liable for past-due support

or a default in repayment of a guaranteed student loan or state

university loan includes a demand that the overpayment and interest

thereon attributable to such spouse not be credited against the past-due

support or the default in repayment of a guaranteed student loan or

state university loan owed by the other spouse.

(6) If a joint return has been made pursuant to Subsection B(2) or

(4)(a) of this section for a taxable year and only one (1) spouse is

liable for past-due support or an amount of a default in repayment of a

guaranteed student loan or state university loan, of which the Tax

Commission has been notified pursuant to § 171-c or 171-d or 171-e of

the New York State Tax Law, as the case may be, then any overpayments

and interest thereon shall be credited against such past-due support or

such amount of a default in repayments of a guaranteed student loan or

state university loan, unless the spouse not liable for such past-due

support or such amount of a default in repayment of a guaranteed student

loan or state 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 loan or

state 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 loan

or state university loan against such past-due support or such amount of

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

loan.

C. Decedents. The return for any deceased individual shall be made and

filed by his/her executor, administrator or other person charged with

his/her property or the authority to file such a return. If a final

return of a decedent is for a fractional part of a year, the due date of

such return shall be the 15th 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/her guardian, committee, fiduciary or other

person charged with the care of his/her person or property (other than a

receiver in possession of only a part of his/her property) or by his/her

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 (2) or more fiduciaries are acting

jointly, the return may be made by any one (1) of them.