§ 1326 — Returns and liabilities

§ 1326. Returns and liabilities. (a) General. On or before the\nfifteenth day of the fourth month following the close of a taxable year,\na city income tax surcharge return under a city income tax surcharge\nimposed pursuant to the authority of this article shall be made and\nfiled by or for every city resident individual, estate or trust required\nto file a New York state personal income tax return for the taxable\nyear.\n (b) Husband and wife. (1) If the New York state personal income tax\nliabilities of husband and wife are determined on separate returns,\ntheir city income tax surcharge liabilities and returns shall be\nseparate.\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 of\nthis subsection) are determined on a joint return, they shall file a\njoint city income tax surcharge return, and their city income tax\nsurcharge liabilities shall be joint and several except as provided in\nparagraph five of this subsection, section six hundred fifty-four and\nsubsection (e) of section six hundred eighty-five of 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 income tax surcharge return as\nif both were residents, in which case their city income tax surcharge\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 income tax\nsurcharge return, in which case his city income tax surcharge 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 pursuant to 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. Upon such demand the commissioner of taxation and finance\nshall determine the amount of the overpayment attributable to each\nspouse in accordance with regulations prescribed by the commissioner of\ntaxation and finance and credit only that portion of the overpayment and\ninterest thereon attributable to the spouse liable for past-due support,\nor a past-due legally enforceable debt, or a city of New York tax\nwarrant judgment debt, or amount of a default in repayment of a\nguaranteed student, state university or city university loan against\nsuch past-due support, or a past-due legally enforceable debt, or a city\nof New York tax warrant judgment debt, or such amount of a default in\nrepayment of a guaranteed student, state university or city university\nloan.\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