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

§ 1306. Returns and liabilities. (a) General. On or before the\nfifteenth day of the fourth month following the close of a taxable year,\nan income tax return under a city tax imposed pursuant to the authority\nof this article shall be made and filed by or for every city resident\nindividual, estate or trust required to file a New York state personal\nincome tax (including a city separate tax on the ordinary income portion\nof lump sum distributions) return for the taxable year.\n (b) Husband and wife. (1) If the New York state personal income tax\nliability of husband and wife is determined on a separate return, their\ncity personal income tax liabilities and returns shall be separate.\n (2) If the New York state personal income tax liabilities of husband\nand wife (other than a husband and wife described in paragraph three)\nare determined on a joint return, they shall file a joint city personal\nincome tax return, and their tax liabilities shall be joint and several\nexcept as provided in paragraph five of this subsection, section six\nhundred fifty-four and subsection (e) of section six hundred eighty-five\nof this chapter.\n (3) If either husband or wife is a city resident and the other is a\ncity nonresident, and their New York state personal income tax\nliabilities are determined on a joint return:\n (A) they may elect to file a joint city personal income tax return as\nif both were residents, in which case their city personal income tax\nliabilities shall be joint and several except as provided in paragraph\nfive of this subsection, section six hundred fifty-four and subsection\n(e) of section six hundred eighty-five of this chapter, or\n (B) the resident spouse may elect to file a separate city personal\nincome tax return, in which case his city personal income tax liability\nshall be determined as if he were filing a separate New York state\npersonal income tax return.\n (5) If a joint return has been made under this subsection for a tax-\nable year and only one spouse is liable for past-due support or an\namount of a default in repayment of a guaranteed student, state\nuniversity or city university loan of which the state tax commission has\nbeen notified pursuant to section one hundred seventy-one-c, one hundred\nseventy-one-d or one hundred seventy-one-e of this chapter, as the case\nmay be, then an overpayment and interest thereon shall be credited\nagainst such past-due support or such amount of a default in repayment\nof a guaranteed student, state university or city university loan,\nunless the spouse not liable for such past-due support or such amount of\na default in repayment of a guaranteed student, state university or city\nuniversity loan demands, on a declaration made in accordance with\nregulations or instructions prescribed by the state tax commission, that\nthe portion of the overpayment and interest attributable to such spouse\nnot be credited against the past-due support or amount of a default in\nrepayment of a guaranteed student, state university or city university\nloan owed by the other spouse. Upon such demand, the state tax\ncommission shall determine the amount of the overpayment attributable to\neach spouse in accordance with regulations prescribed by the state tax\ncommission and credit only that portion of the overpayment and interest\nthereon attributable to the spouse liable for past-due support or amount\nof a default in repayment of a guaranteed student, state university or\ncity university loan against such past-due support or such amount of a\ndefault in repayment of a guaranteed student, state university or city\nuniversity loan.\n (6) The commissioner shall clearly alert married taxpayers, on all\nappropriate publications and instructions, that their liability for tax\nwill be joint and several if they file joint income tax returns. The\ncommissioner shall include notice of an individual's right to relief\nfrom joint and several liability pursuant to section six hundred\nfifty-four of this chapter in the disclosure of rights statement\nrequired by section three thousand four of this chapter and in any\nnotice regarding collection of tax due with respect to a liability on a\njoint return.\n (c) Decedents. The return for any deceased individual shall be made\nand filed by his executor, administrator, or other person charged with\nhis property. If a final return of a decedent is for a fractional part\nof a year, the due date of such return shall be the fifteenth day of the\nfourth month following the close of the twelve-month period which began\nwith the first day of such fractional part of the year.\n (d) Individuals under a disability. The return for an individual who\nis unable to make a return by reason of minority or other disability\nshall be made and filed by his guardian, committee, fiduciary or other\nperson charged with the care of his person or property (other than a\nreceiver in possession of only a part of his property), or by his duly\nauthorized agent.\n (e) Estates and trusts. The return for an estate or trust shall be\nmade and filed by the fiduciary.\n (f) Joint fiduciaries. If two or more fiduciaries are acting jointly,\nthe return may be made by any one of them.\n