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

§ 651. Returns and liabilities. (a) General. On or before the\nfifteenth day of the fourth month following the close of the taxable\nyear, an income tax return under this article shall be made and filed by\nor for:\n (1) every resident individual (A) required to file a federal income\ntax return for the taxable year, or (B) having federal adjusted gross\nincome for the taxable year, increased by the modifications under\nsubsection (b) of section six hundred twelve, in excess of four thousand\ndollars, or in excess of his New York standard deduction, if lower, or\n(C) having received during the taxable year a lump sum distribution any\nportion of which is subject to tax under section six hundred three;\n (2) every resident estate or trust required to file a federal income\ntax return for the taxable year, or having any New York taxable income\nfor the taxable year, determined under section six hundred eighteen, or\nhaving received during the taxable year a lump sum distribution any\nportion of which is subject to tax under section six hundred three;\n (3) every nonresident or part-year resident individual having New York\nsource income for the taxable year, determined under part III of this\narticle, and having New York adjusted gross income for the taxable year,\ndetermined under part II of this article, in excess of the taxpayer's\nNew York standard deduction, or having received during the taxable year\na lump sum distribution any portion of which is subject to tax under\nsection six hundred three; and\n (4) every nonresident estate or trust or part-year resident trust\nhaving New York source income for the taxable year, determined under\npart III of this article, and having New York adjusted gross income for\nthe taxable year, determined under paragraph four of subsection (e) of\nsection six hundred one, or having received during the taxable year a\nlump sum distribution any portion of which is subject to tax under\nsection six hundred three.\n (b) Husband and wife.\n (1) If the federal income tax liability of husband or wife is\ndetermined on a separate federal return, their New York income tax\nliabilities and returns shall be separate.\n (2) If the federal income tax liabilities of husband and wife (other\nthan a husband and wife described in paragraph four of this subsection)\nare determined on a joint federal return, they shall file a joint New\nYork income tax return, and their tax liabilities shall be joint and\nseveral except as provided in paragraph six of this subsection, section\nsix hundred fifty-four and subsection (e) of section six hundred\neighty-five.\n (3) If neither husband or wife files a federal return:\n (A) they shall file a joint New York income tax return, and their tax\nliabilities shall be joint and several except as provided in paragraph\nsix of this subsection, section six hundred fifty-four and subsection\n(e) of section six hundred eighty-five, or\n (B) they may, if both so elect, file separate New York income tax\nreturns, in which event their tax liabilities shall be separate.\n (4) If either husband or wife is a resident and the other is a\nnonresident or part-year resident, they shall file separate New York\nincome tax returns, in which event their tax liabilities shall be\nseparate, unless such husband and wife determine their federal taxable\nincome jointly and both elect to determine their joint New York taxable\nincome as if both were residents, in which event their tax liabilities\nshall be joint and several except as provided in paragraph six of this\nsubsection, section six hundred fifty-four and subsection (e) of section\nsix hundred eighty-five.\n (6) If a joint return has been made under this subsection for a\ntaxable year and only one spouse is liable for past-due support, or a\npast-due legally enforceable debt, or a city of New York tax warrant\njudgment debt, or an amount of a default in repayment of a guaranteed\nstudent, state university or city university loan of which the\ncommissioner of taxation and finance has been notified pursuant to\nsection one hundred seventy-one-c, one hundred seventy-one-d, one\nhundred seventy-one-e, one hundred seventy-one-f, or one hundred\nseventy-one-l of this chapter, as the case may be, then an overpayment\nand interest thereon shall be credited against such past-due support, or\na past-due legally enforceable debt, or a city of New York tax warrant\njudgment debt, or such amount of a default in repayment of a guaranteed\nstudent, state university or city university loan, unless the spouse not\nliable for such past-due support, or a past-due legally enforceable\ndebt, or a city of New York tax warrant judgment debt, 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 commissioner of taxation\nand finance, that the portion of the overpayment and interest\nattributable to such spouse not be credited against the past-due\nsupport, or a past-due legally enforceable debt, or a city of New York\ntax warrant judgment debt, or amount of a default in repayment of a\nguaranteed student, state university or city university loan owed by the\nother spouse. Such demand may be filed (A) with the return of the spouse\nnot liable for past-due support, or a past-due legally enforceable debt,\nor a city of New York tax warrant judgment debt, or default in repayment\nof a guaranteed student, state university, or city university loan or\n(B) with the commissioner of taxation and finance within ten days after\nnotification is provided such spouse by the commissioner of taxation and\nfinance pursuant to subdivision seven of section one hundred\nseventy-one-c, subdivision six of section one hundred seventy-one-d,\nsubdivision seven of section one hundred seventy-one-e, subdivision\nseven of section one hundred seventy-one-f or subdivision six of section\none hundred seventy-one-l of this chapter. Upon such demand the\ncommissioner of taxation and finance shall determine the amount of the\noverpayment attributable to each spouse in accordance with regulations\nprescribed by the commissioner of taxation and finance and credit only\nthat portion of the overpayment and interest thereon attributable to the\nspouse liable for past-due support, or a past-due legally enforceable\ndebt, or a city of New York tax warrant judgment debt, or amount of a\ndefault in repayment of a guaranteed student, state university or city\nuniversity loan against such past-due support, or a past-due legally\nenforceable debt, or a city of New York tax warrant judgment debt, or\nsuch amount of a default in repayment of a guaranteed student, state\nuniversity or city university loan.\n (7) 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 article 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 the decedent's executor, administrator, or other person\ncharged with the decedent's property. If a final return of a decedent is\nfor a fractional part of a year, the due date of such return shall be\nthe fifteenth day of the fourth month following the close of the\ntwelve-month period which began with the first day of such fractional\npart of the year. Notwithstanding any provision of law to the contrary,\nwhen a return has been filed for a decedent, the commissioner may\ndisclose the decedent's name, address, and the date of death to the\ndirector of real property tax services of the county and the assessor of\nthe assessing unit in which the address reported on such return is\nlocated.\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, conservator, committee,\nfiduciary or other person charged with the care of his person or\nproperty (other than a receiver in possession of only a part of his\nproperty), or by his duly authorized 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 (g) Nonresident noncitizens. Notwithstanding the provisions of\nsubsection (a) of this section, the due date for the filing of an income\ntax return under this article for the taxable year by a nonresident\nnoncitizen individual shall be the date prescribed for the filing of his\nor her federal income tax return for the taxable year.\n (h) Tax a debt. Any tax under this article, and any increase, interest\nor penalty thereon, shall, from the time it is due and payable, be a\npersonal debt of the person liable to pay the same, to the state of New\nYork.\n (i) Cross reference. For provisions as to information returns by\npartnerships, employers and other persons, see section six hundred\nfifty-eight.\n