N.Y. Yonkers income tax surcharge § 15-122: Filing of returns

§ 15-122. Filing of returns.

A. General. On or before the 15th day of April following the close of

the taxable year, every person subject to the tax shall make and file a

return, and any balance of the tax shown due on the face of such return

shall be paid therewith. The State Tax Commission may, by regulation,

provide for the filing of returns and payment of the tax at such other

times as it deems necessary for the proper enforcement of this article.

The State Tax Commission may also provide by regulation that any return

otherwise required to be made and filed under this article by any

nonresident individual need not be made and filed if such nonresident

individual had, during the taxable year to which the return would

relate, no net earnings from self-employment within the City of Yonkers.

Any regulation allowing such waiver of return may provide for additional

limitations on and conditions and prerequisites to the privilege of not

filing a return.

B. Husband and wife. If husband and wife, both of whom are

nonresidents of the City of Yonkers, file separate New York State

personal income tax returns on a single form, the State Tax Commission

may require the filing of separate returns under this article on 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. 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 excess may be made payable to both spouses or, if either is

deceased, to the survivor; provided, however, that the provisions of

this subsection 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 State Tax

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

of the Tax Law, as the case may be, unless 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.

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. 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.

G. Cross reference. For provisions as to information on returns by

partnerships, employers and other persons, see § 15-128.