Section 651. Returns and liabilities

(a)  General.  On  or  before the
  fifteenth day of the fourth month following the  close  of  the  taxable
  year, an income tax return under this article shall be made and filed by
  or for:
    *  (1) every resident individual (A) required to file a federal income
  tax return for the taxable year, or (B) having  federal  adjusted  gross
  income  for  the  taxable  year,  increased  by  the modifications under
  subsection (b) of section six hundred twelve, in excess of four thousand
  dollars, or in excess of his New York standard deduction, if  lower,  or
  (C)  subject to tax under section six hundred two, or (D) subject to tax
  under section six hundred one-D, or having received during  the  taxable
  year  a  lump  sum  distribution  any portion of which is subject to tax
  under section six hundred three;
  * NB Applicable to taxable years beginning after 1986.
    * (1) every resident individual (A) required to file a federal  income
  tax  return  for  the taxable year, or (B) having federal adjusted gross
  income for the  taxable  year,  increased  by  the  modifications  under
  subsection (b) of section six hundred twelve, in excess of four thousand
  dollars,  or  in excess of his New York standard deduction, if lower, or
  (C) subject to tax under section six hundred two, or (D) having received
  during the taxable year a lump sum distribution any portion of which  is
  subject to tax under section six hundred three;
  * NB Applicable to taxable years beginning after 1987.
    * (2) every resident estate or trust required to file a federal income
  tax  return  for the taxable year, or having any New York taxable income
  for the taxable year, determined under section six hundred eighteen,  or
  subject  to  tax  under section six hundred two, or subject to tax under
  section six hundred one-D, or having received during the taxable year  a
  lump  sum  distribution  any  portion  of  which is subject to tax under
  section six hundred three;
  * NB Applicable to taxable years beginning after 1986.
    * (2) every resident estate or trust required to file a federal income
  tax return for the taxable year, or having any New York  taxable  income
  for  the taxable year, determined under section six hundred eighteen, or
  subject to tax under section six hundred two, or having received  during
  the taxable year a lump sum distribution any portion of which is subject
  to tax under section six hundred three;
  * NB Applicable to taxable years beginning after 1987.
    *  (3)  every  nonresident  individual  having New York adjusted gross
  income for the  taxable  year,  determined  under  section  six  hundred
  thirty-two, in excess of the sum of his New York personal exemptions, or
  subject  to tax under section six hundred two, or having received during
  the taxable year a lump sum distribution any portion of which is subject
  to tax under section six hundred three; and
  * NB Applies to taxable years beginning in 1987
    (3) every nonresident or part-year resident individual having New York
  source income for the taxable year, determined under part  III  of  this
  article, and having New York adjusted gross income for the taxable year,
  determined  under  part  II of this article, in excess of the taxpayer's
  New York standard deduction, or subject to tax under section six hundred
  two, or having received during the taxable year a lump sum  distribution
  any  portion of which is subject to tax under section six hundred three;
  and
  * NB Applies to taxable years beginning after 1987
    * (4) every nonresident estate or trust having items of income or gain
  derived from  New  York  sources,  determined  in  accordance  with  the
  applicable  rules  of section six hundred thirty-two as in the case of a
  nonresident individual, in excess of its New York exemption, or  subject

  to  tax  under  section six hundred two, or subject to tax under section
  six hundred one-D, or having received during the taxable year a lump sum
  distribution any portion of which is subject to tax  under  section  six
  hundred three.
  * NB Applicable to taxable years beginning after 1986
    (4)  every  nonresident  estate  or  trust or part-year resident trust
  having New York source income for the  taxable  year,  determined  under
  part  III of this article, and having New York adjusted gross income for
  the taxable year, determined under paragraph four of subsection  (e)  of
  section  six  hundred  one,  or subject to tax under section six hundred
  two, or having received during the taxable year a lump sum  distribution
  any portion of which is subject to tax under section six hundred three.
  *  NB  Effective  January 1, 1988 and applies to taxable years beginning
  after 1987.
    (b) Husband and wife.
    (1) If the  federal  income  tax  liability  of  husband  or  wife  is
  determined  on  a  separate  federal  return,  their New York income tax
  liabilities and returns shall be separate.
    * (2) If the federal income tax liabilities of husband and wife (other
  than a husband and wife described in paragraph four of this  subsection)
  are  determined  on  a joint federal return, they shall file a joint New
  York income tax return, and their tax liabilities  shall  be  joint  and
  several  except as provided in paragraph six of this subsection, section
  six hundred  fifty-four  and  subsection  (e)  of  section  six  hundred
  eighty-five.
    * NB Applies to taxable years beginning on and after January 1, 1999
    *  (3) If neither husband or wife files a federal return:
    ** (A)  they  shall file a joint New York income tax return, and their
  tax liabilities shall  be  joint  and  several  except  as  provided  in
  paragraph  six  of  this  subsection, section six hundred fifty-four and
  subsection (e) of section six hundred eighty-five, or
    ** NB Applies to taxable years beginning on and after January 1, 1999
    (B) they may, if both so elect, file  separate  New  York  income  tax
  returns, in which event their tax liabilities shall be separate.
    * NB Applies to taxable years beginning after 1986
    * (4)  If  either  husband  or  wife  is a resident and the other is a
  nonresident or part-year resident, they shall  file  separate  New  York
  income  tax  returns,  in  which  event  their  tax liabilities shall be
  separate, unless such husband and wife determine their  federal  taxable
  income  jointly and both elect to determine their joint New York taxable
  income as if both were residents, in which event their  tax  liabilities
  shall  be  joint and several except as provided in paragraph six of this
  subsection, section six hundred fifty-four and subsection (e) of section
  six hundred eighty-five.
    * NB Applies to taxable years beginning on and after January 1, 1999
    * (5) When spouses file  a  joint  return  for  a  taxable  year,  the
  liability  for  tax  with  respect to each spouse shall be determined as
  follows:
    (A) By multiplying the total liability arising from the  joint  return
  by a fraction, the numerator of which is the tax for the taxable year at
  issue  determined  separately  for  the taxpayer, and the denominator of
  which is  the  sum  of  the  taxes  for  such  taxable  year  determined
  separately for the spouse and for the taxpayer.
    (B) Notwithstanding any other provision of this subsection, if a joint
  return  has  been  made  under  this  section for a taxable year the tax
  liabilities of the husband and wife shall be joint  and  several  if  on
  such return there is a substantial understatement of tax attributable to
  grossly  erroneous  items of one spouse and the commissioner establishes

  that in signing the return the other spouse did know or  had  reason  to
  know that there was such substantial understatement. For the purposes of
  this  subsection:  (i)  the  term  "grossly erroneous items" means, with
  respect  to  any  spouse,  any  item  of  New York adjusted gross income
  attributable to such spouse which is  omitted  from  New  York  adjusted
  gross  income  and any claim of New York deduction, exemption, credit or
  basis by such spouse in an amount for which there is no basis in fact or
  law; (ii) the term "substantial understatement" means any understatement
  (as defined in subsection (p) of section six hundred eighty-five of this
  article) which exceeds one hundred dollars.
    * NB Repealed for taxable years beginning on and after January 1, 1999
    (6) If a joint return has  been  made  under  this  subsection  for  a
  taxable  year  and  only one spouse is liable for past-due support, or a
  past-due legally enforceable debt, or a city of  New  York  tax  warrant
  judgment  debt,  or  an amount of a default in repayment of a guaranteed
  student,  state  university  or  city  university  loan  of  which   the
  commissioner  of  taxation  and  finance  has  been notified pursuant to
  section  one  hundred  seventy-one-c,  one  hundred  seventy-one-d,  one
  hundred   seventy-one-e,  one  hundred  seventy-one-f,  or  one  hundred
  seventy-one-l of this chapter, as the case may be, then  an  overpayment
  and interest thereon shall be credited against such past-due support, or
  a  past-due  legally enforceable debt, or a city of New York tax warrant
  judgment debt, or such amount of a default in repayment of a  guaranteed
  student, state university or city university loan, unless the spouse not
  liable  for  such  past-due  support,  or a past-due legally enforceable
  debt, or a city of New York tax warrant judgment debt, or such amount of
  a default in repayment of a guaranteed student, state university or city
  university loan  demands  on  a  declaration  made  in  accordance  with
  regulations  or  instructions prescribed by the commissioner of taxation
  and  finance,  that  the  portion  of  the  overpayment   and   interest
  attributable  to  such  spouse  not  be  credited  against  the past-due
  support, or a past-due legally enforceable debt, or a city of  New  York
  tax  warrant  judgment  debt,  or  amount of a default in repayment of a
  guaranteed student, state university or city university loan owed by the
  other spouse. Such demand may be filed (A) with the return of the spouse
  not liable for past-due support, or a past-due legally enforceable debt,
  or a city of New York tax warrant judgment debt, or default in repayment
  of a guaranteed student, state university, or city  university  loan  or
  (B)  with the commissioner of taxation and finance within ten days after
  notification is provided such spouse by the commissioner of taxation and
  finance  pursuant  to  subdivision  seven   of   section   one   hundred
  seventy-one-c,  subdivision  six  of  section one hundred seventy-one-d,
  subdivision seven of  section  one  hundred  seventy-one-e,  subdivision
  seven of section one hundred seventy-one-f or subdivision six of section
  one  hundred  seventy-one-l  of  this  chapter.  Upon  such  demand  the
  commissioner of taxation and finance shall determine the amount  of  the
  overpayment  attributable  to each spouse in accordance with regulations
  prescribed by the commissioner of taxation and finance and  credit  only
  that portion of the overpayment and interest thereon attributable to the
  spouse  liable  for  past-due support, or a past-due legally enforceable
  debt, or a city of New York tax warrant judgment debt, or  amount  of  a
  default  in  repayment of a guaranteed student, state university or city
  university loan against such past-due support,  or  a  past-due  legally
  enforceable  debt,  or  a city of New York tax warrant judgment debt, or
  such amount of a default in repayment of  a  guaranteed  student,  state
  university or city university loan.
    * (7)  The  commissioner shall clearly alert married taxpayers, on all
  appropriate publications and instructions, that their liability for  tax

  will  be  joint  and  several if they file joint income tax returns. The
  commissioner shall include notice of an  individual's  right  to  relief
  from  joint  and  several  liability  pursuant  to  section  six hundred
  fifty-four  of  this  article  in  the  disclosure  of  rights statement
  required by section three thousand four  of  this  chapter  and  in  any
  notice  regarding collection of tax due with respect to a liability on a
  joint return.
    * NB Applies to taxable years beginning on and after January 1, 1999
    (c) Decedents. The return for any deceased individual  shall  be  made
  and  filed  by his executor, administrator, or other person charged with
  his 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 fifteenth 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  guardian,  conservator,  committee,
  fiduciary  or  other  person  charged  with  the  care  of his person or
  property (other than a receiver in possession of  only  a  part  of  his
  property), or by his 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 or more fiduciaries are acting  jointly,
  the return may be made by any one of them.
    (g)  Nonresident  aliens. Notwithstanding the provisions of subsection
  (a) of this section, the due date for the filing of an income tax return
  under  this  article  for  the  taxable  year  by  a  nonresident  alien
  individual  shall  be  the date prescribed for the filing of his federal
  income tax return for the taxable year.
    (h) Tax a debt. Any tax under this article, and any increase, interest
  or penalty thereon, shall, from the time it is due  and  payable,  be  a
  personal  debt of the person liable to pay the same, to the state of New
  York.
    (i) Cross reference. For  provisions  as  to  information  returns  by
  partnerships,  employers  and  other  persons,  see  section six hundred
  fifty-eight.