Section 1306. Returns and liabilities

* (a)  General. On or before the
  fifteenth day of the fourth month following the close of a taxable year,
  an income tax return under a city tax imposed pursuant to the  authority
  of  this  article  shall be made and filed by or for every city resident
  individual, estate or trust required to file a New York  state  personal
  income tax (including a minimum income tax, a city separate tax relating
  to  qualified  higher  education  funds  and  a city separate tax on the
  ordinary income portion  of  lump  sum  distributions)  return  for  the
  taxable year.
    * NB Applies to taxable years prior to 1988
    * (a)  General.  On  or  before  the fifteenth day of the fourth month
  following the close of a taxable year, an income tax return under a city
  tax imposed pursuant to the authority of this article shall be made  and
  filed by or for every city resident individual, estate or trust required
  to file a New York state personal income tax (including a minimum income
  tax  and  a city separate tax on the ordinary income portion of lump sum
  distributions) return for the taxable year.
    * NB Applies to taxable years beginning after 1987
    * (b) Husband and wife. (1) If the New York state personal income  tax
  liability  of husband and wife is determined on a separate return, their
  city personal income tax liabilities and returns shall be separate.
    (2) If the New York state personal income tax liabilities  of  husband
  and  wife  (other  than a husband and wife described in paragraph three)
  are determined on a joint return, they shall file a joint city  personal
  income  tax return, and their tax liabilities shall be joint and several
  except as provided in paragraph five of  this  subsection,  section  six
  hundred fifty-four and subsection (e) of section six hundred eighty-five
  of this chapter.
    * NB Applies to taxable years beginning on and after January 1, 1999
    (3)  If  either  husband or wife is a city resident and the other is a
  city  nonresident,  and  their  New  York  state  personal  income   tax
  liabilities are determined on a joint return:
    (A)  they may elect to file a joint city personal income tax return as
  if both were residents, in which case their  city  personal  income  tax
  liabilities  shall be joint and several except as provided in paragraphs
  four and five of this subsection and in subsection (e)  of  section  six
  hundred eighty-five of this chapter, or
    * (A)  they  may elect to file a joint city personal income tax return
  as if both were residents, in which case their city personal income  tax
  liabilities  shall  be joint and several except as provided in paragraph
  five of this subsection, section six hundred fifty-four  and  subsection
  (e) of section six hundred eighty-five of this chapter, or
    * NB Applies to taxable years beginning on and after January 1, 1999
    (B)  the  resident  spouse  may elect to file a separate city personal
  income tax return, in which case his city personal income tax  liability
  shall  be  determined  as  if  he  were filing a separate New York state
  personal income tax return.
    * (4) Under regulations prescribed by the state tax commission, if (A)
  a joint New York state personal income tax return has  been  made  under
  section six hundred fifty-one of this chapter for a taxable year, (B) on
  such return there is a substantial understatement of tax attributable to
  grossly  erroneous items of one spouse, (C) the other spouse is relieved
  of liability for New York state personal income tax (including interest,
  penalties and other amounts) for such taxable year to  the  extent  that
  such  liability  is  attributable  to  such  substantial  understatement
  pursuant to the provisions  of  paragraph  five  of  subsection  (b)  of
  section  six  hundred  fifty-one  of  this chapter, and (D) a joint city
  personal income tax return has been made pursuant to  paragraph  two  or

  subparagraph  (A)  of paragraph three of this subsection for the taxable
  year, then such other spouse shall be  relieved  of  liability  for  tax
  (including  interest, penalties and other amounts) for such taxable year
  under  a  city  personal income tax imposed pursuant to the authority of
  this article, to the extent that such liability is attributable to  such
  substantial understatement.
    * NB Repealed for taxable years beginning on and after January 1, 1999
    * (5) If a joint return has been made under this subsection for a tax-
  able  year  and  only  one  spouse  is liable for past-due support or an
  amount of  a  default  in  repayment  of  a  guaranteed  student,  state
  university or city university loan of which the state tax commission has
  been notified pursuant to section one hundred seventy-one-c, one hundred
  seventy-one-d  or one hundred seventy-one-e of this chapter, as the case
  may be, then an overpayment  and  interest  thereon  shall  be  credited
  against  such  past-due support 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 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 state tax commission, that
  the portion of the overpayment and interest attributable to such  spouse
  not  be  credited against the past-due support or amount of a default in
  repayment of a guaranteed student, state university or  city  university
  loan  owed  by  the  other  spouse.  Upon  such  demand,  the  state tax
  commission shall determine the amount of the overpayment attributable to
  each spouse in accordance with regulations prescribed by the  state  tax
  commission  and credit only that portion of the overpayment and interest
  thereon attributable to the spouse liable for past-due support or amount
  of a default in repayment of a guaranteed student, state  university  or
  city  university  loan against such past-due support or such amount of a
  default in repayment of a guaranteed student, state university  or  city
  university loan.
    * NB Applies to taxable years beginning after December 31, 1986
    * (6)  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  chapter  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, 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.