§ 15-102 — Filing of returns

§ 15-102. Filing of returns.\n A. General. On or before the 15th day of the fourth month following\nthe close of a taxable year, a City of Yonkers income tax surcharge\nreturn under the City of Yonkers income tax surcharge imposed pursuant\nto this article shall be made and filed by or for every City of Yonkers\nresident individual, estate or trust required to file a New York State\npersonal income tax return for the taxable year.\n B. Husband and wife.\n (1) If the New York State personal income tax liabilities of husband\nand wife are determined on separate returns, their City of Yonkers\nincome tax surcharge 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 Subsection B(4) of\nthis section) are determined on a joint return, they shall file a joint\nCity of Yonkers income tax surcharge return, and their City of Yonkers\nincome tax surcharge liabilities shall be joint and several, except as\nprovided in Subdivision (b)(5) of § 651 of the New York State Tax Law\nand in Subdivision (e) of § 685 of the New York State Tax Law.\n (3) If husband and wife file separate New York State personal income\ntax returns on a single form, they shall file separate City of Yonkers\nincome tax surcharge returns on a single form, in which event their City\nof Yonkers income tax surcharge liabilities shall be separate, except as\nprovided in Subsection B(5) of this section.\n (4) If either husband or wife is a City of Yonkers resident and the\nother is a City of Yonkers nonresident and their New York State personal\nincome tax liabilities are determined on a joint return:\n (a) They may elect to file a joint City of Yonkers income tax\nsurcharge return as if both were residents, in which case their City of\nYonkers income tax surcharge liabilities shall be joint and several,\nexcept as provided in Subdivision (b)(5) of § 651 of the New York State\nTax Law and in Subdivision (e) of § 685 of the New York State Tax Law;\nor\n (b) The resident spouse may elect to file a separate City of Yonkers\nincome tax surcharge return, in which case his/her city income tax\nsurcharge liability shall be determined as if he/she were filing a\nseparate New York State personal income tax return.\n (5) If husband and wife file separate City of Yonkers income tax\nsurcharge returns on a single form pursuant to Subsection B(3) of this\nsubsection and if the sum of the payments by either spouse, including\nwithheld and estimated City of Yonkers income tax surcharge payments,\nexceeds the amount of the City of Yonkers income tax surcharge for which\nsuch spouse is separately liable, the excess may be applied by the State\nTax Commission to the credit of the other spouse if the sum of the\npayments by such other spouse, including withheld and estimated City of\nYonkers income tax surcharge payments, is less than the amount of the\nCity of Yonkers income tax surcharge for which such other spouse is\nseparately liable; if the sum of the payments made by both spouses with\nrespect to the City of Yonkers income tax surcharges for which they are\nseparately liable, including withheld and estimated City of Yonkers\nincome tax surcharge payments, exceeds the total of the City of Yonkers\nincome tax surcharges due, refund of the excess may be made payable to\nboth spouses or, if either is deceased, to the survivor; provided,\nhowever, that the provisions of this Subsection B(5) shall not apply if\nthe return of either spouse includes a demand that any overpayment made\nby him or her shall be applied only on account of his or her separate\nliability. However, an overpayment by a spouse and interest thereon\nshall be credited against past-due support or the amount of a default in\nrepayment of a guaranteed student loan or state university loan owed by\nthe other spouse, of which the Tax Commission has been notified pursuant\nto § 171-c or 171-d or 171-e of the New York State Tax Law, as the case\nmay be, unless the return of the spouse not liable for past-due support\nor a default in repayment of a guaranteed student loan or state\nuniversity loan includes a demand that the overpayment and interest\nthereon attributable to such spouse not be credited against the past-due\nsupport or the default in repayment of a guaranteed student loan or\nstate university loan owed by the other spouse.\n (6) If a joint return has been made pursuant to Subsection B(2) or\n(4)(a) of this section for a taxable year and only one (1) spouse is\nliable for past-due support or an amount of a default in repayment of a\nguaranteed student loan or state university loan, of which the Tax\nCommission has been notified pursuant to § 171-c or 171-d or 171-e of\nthe New York State Tax Law, as the case may be, then any overpayments\nand interest thereon shall be credited against such past-due support or\nsuch amount of a default in repayments of a guaranteed student loan or\nstate university loan, unless the spouse not liable for such past-due\nsupport or such amount of a default in repayment of a guaranteed student\nloan or state university loan demands, on a declaration made in\naccordance with regulations or instructions prescribed by the State Tax\nCommission, that the portion of the overpayment and interest\nattributable to such spouse not be credited against the past-due support\nor amount of a default in repayment of a guaranteed student loan or\nstate university loan owed by the other spouse. Upon such demand, the\nState Tax Commission shall determine the amount of the overpayment\nattributable to each spouse in accordance with regulations prescribed by\nthe State Tax Commission and credit only that portion of the overpayment\nand interest thereon attributable to the spouse liable for past-due\nsupport or amount of a default in repayment of a guaranteed student loan\nor state university loan against such past-due support or such amount of\na default in repayment of a guaranteed student loan or state university\nloan.\n C. Decedents. The return for any deceased individual shall be made and\nfiled by his/her executor, administrator or other person charged with\nhis/her property or the authority to file such a return. If a final\nreturn of a decedent is for a fractional part of a year, the due date of\nsuch return shall be the 15th day of the fourth month following the\nclose of the twelve-month period which began with the first day of such\nfractional part of the year.\n D. Individuals under a disability. The return for an individual who is\nunable to make a return by reason of minority or other disability shall\nbe made and filed by his/her guardian, committee, fiduciary or other\nperson charged with the care of his/her person or property (other than a\nreceiver in possession of only a part of his/her property) or by his/her\nduly authorized agent.\n E. Estates and trusts. The return for an estate or trust shall be made\nand filed by the fiduciary.\n F. Joint fiduciaries. If two (2) or more fiduciaries are acting\njointly, the return may be made by any one (1) of them.\n