Section 11-1751
§ 11-1751 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 this chapter 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
separate tax on the ordinary income portion of lump sum distributions)
return for the taxable year.
(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 subdivision, section
11-1755 of this chapter and subsection (e) of section six hundred
eighty-five of the tax law.
(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 paragraph
five of this subdivision, section 11-1755 of this chapter and subsection
(e) of section six hundred eighty-five of the tax law, or
(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.
(5) If a joint return has been made under this subdivision 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 state
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 the tax law, 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 state 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. Upon such demand, the state commissioner of taxation and
finance shall determine the amount of the overpayment attributable to
each spouse in accordance with regulations prescribed by the state
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. Such demand may be filed (A) with the return of the
spouse not liable for past-due support or 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 the New York state tax law.
(6) The state commissioner of taxation and finance 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 state commissioner of taxation and finance
shall include notice of an individual's right to relief from joint and
several liability pursuant to section six hundred fifty-four of the tax
law in the disclosure of rights statement required by section three
thousand four of the tax law and in any notice regarding collection of
tax due with respect to a liability on a joint return.
(c) Decedents. The return for any deceased individual shall be made
and filed by his or her executor, administrator, or other person charged
with his or her 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 or her guardian, committee, fiduciary or
other person charged with the care of his or her person or property
(other than a receiver in possession of only a part of his or her
property), or by his or her 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.
(h) Tax a debt. Any tax under this chapter, 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 city of New
York.
(i) Cross reference. For provisions as to information returns by
partnerships, employers and other persons, see section 11-1758.
Section 11-1752
§ 11-1752 Time and place for filing returns and paying tax. (a) Except
as provided in subdivision (b) of this section, a person required to
make and file a return under this chapter shall, without assessment,
notice or demand, pay any tax due thereon to the commissioner of
taxation and finance on or before the date fixed for filing such return
(determined without regard to any extension of time for filing the
return). The commissioner shall prescribe by regulation the place for
filing any return, statement, or other document required pursuant to
this chapter and for payment of any tax.
(b) The commissioner of taxation and finance may allow individuals who
have income only from wages, salaries, tips and like remuneration for
services performed as an employee, interest, dividends and unemployment
compensation to elect to have the commissioner compute the tax due. To
provide for expeditious and uniform administration of the tax
computations which involve numerous variables, the commissioner may
further qualify, with regard to period of residency, deductions,
credits, exemptions, amount and character of gross income, and any other
appropriate factors relative to calculation of tax, those individuals
who may elect to have their taxes computed by the commissioner. Any such
election shall be made on the form prescribed by the commissioner for
this purpose. If a qualified taxpayer elects to have the commissioner
compute the tax, the amount determined by the commissioner shall be paid
(i) within ten days from the date of the issuance of a notice and demand
therefor or (ii) on the date fixed for filing such return (determined
without regard to any extension of time for filing), whichever is later.
Section 11-1753
§ 11-1753 Signing of returns and other documents. (a) General. Any
return, statement or other document required to be made pursuant to this
chapter shall be signed in accordance with regulations or instructions
prescribed by the tax commission. The fact that an individual's name is
signed to a return, statement, or other document, shall be prima facie
evidence for all purposes that the return, statement or other document
was actually signed by such individual.
(b) Partnerships. Any return, statement or other document required of
a partnership shall be signed by one or more partners. The fact that a
partner's name is signed to a return, statement, or other document,
shall be prima facie evidence for all purposes that such partner is
authorized to sign on behalf of the partnership.
(c) Certifications. The making or filing of any return, statement or
other document or copy thereof required to be made or filed pursuant to
this chapter, including a copy of a federal return, shall constitute a
certification by the person making or filing such return, statement or
other document or copy thereof that the statements contained therein are
true and that any copy filed is a true copy.
Section 11-1754
§ 11-1754 Change of resident status. (a) General. If an individual
changes his or her status during his or her taxable year from city
resident to city nonresident, or from city nonresident to city resident,
such individual shall file one return as a resident for the portion of
the year during which he or she is a city resident, and a return under
chapter nineteen of this title, for the portion of the year during which
he or she is a city nonresident, subject to such exceptions as the tax
commission may prescribe by regulation.
(b) City taxable income and city minimum taxable income as city
resident. The city taxable income and city minimum taxable income for
the portion of the year during which he or she is a city resident shall
be determined, except as provided in subdivision (c), as if his or her
taxable year for federal income tax purposes were limited to the period
of his or her city resident status.
(c) Special accruals.
(1) If an individual changes his or her status from city resident to
city nonresident, he or she shall, regardless of his or her method of
accounting, accrue to the period of residence any items of income, gain,
loss or deduction accruing prior to the change of status, if not
otherwise properly includible (whether or not because of an election to
report on an installment basis) or allowable for city income tax
purposes for the portion of the taxable year prior to the change of
status or for a prior taxable year. The amounts of such accrued items
shall be determined with the applicable modifications described in
sections 11-1712 and 11-1715 as if such accrued items were includible or
allowable for federal income tax purposes.
(2) If an individual changes his or her status from city nonresident
to city resident, he or she shall, regardless of his or her method of
accounting, accrue to the period of nonresidence any items of income,
gain, loss or deduction accruing prior to the change of status, other
than items derived from or connected with New York state sources, if not
otherwise properly includible (whether or not because of an election to
report on an installment basis) or allowable for federal income tax
purposes for the portion of the taxable year prior to the change of
status or for a prior taxable year. The amounts of such accrued items
shall be determined with the applicable modifications described in
sections 11-1712 and 11-1715 as if such accrued items were includible or
allowable for federal income tax purposes.
(3) No item of income, gain, loss or deduction which is accrued under
this subdivision shall be taken into account in determining city
adjusted gross income or the city itemized deduction for any subsequent
taxable period.
(4) The accruals under this subdivision shall not be required if the
individual files with the tax commission a bond or other security
acceptable to the tax commission, conditioned upon the inclusion of
amounts accruable under this subdivision in city adjusted gross income
for one or more subsequent taxable years as if the individual had not
changed his or her resident status.
(5) The foregoing provisions of this section shall apply if an
individual changes his status from a city resident to city nonresident
or from a city nonresident to a city resident during a taxable year, or
at the beginning of a taxable year, as a result of a change of domicile
or as a result of becoming a city resident or city nonresident based on
the definition contained in subparagraph (B) of paragraph one of
subdivision (b) of section 11-1705 of this chapter.
(6) Except as hereinafter provided, where an individual who is a
member of a partnership or shareholder of an S corporation changes
status from city resident to city nonresident, or from city nonresident
to city resident, the portion of the distributive or pro rata share of
income, gain and loss (less deductions attributable thereto) from a
partnership or S corporation shall be allocated to the resident and
nonresident periods of the partner or shareholder on a proportionate
basis throughout the taxable year of the partnership or S corporation.
In such event, the portion of the distributive or pro rata share
allocated to the period of residency shall be determined based on the
number of days of residency within the reporting period of the
partnership or S corporation over the total number of days in the
reporting period of the partnership or S corporation. Provided, however,
that the commissioner may require, or the individual may elect, to
accrue to the period of residence, and the period of nonresidence, the
portion of the distributive or pro rata share of partnership or S
corporation income, gain and loss (less deductions attributable thereto)
accruing during the individual's respective resident and nonresident
periods in a manner that reflects the date of accrual of said income,
gain and loss by the partnership or S corporation.
(7) Except as hereinafter provided, where an individual who is a
beneficiary of an estate or trust changes status from city resident to
city nonresident, or from city nonresident to city resident, the portion
of any estate or trust income credited, distributable, payable or
required to be distributed to such beneficiary shall be allocated to the
resident and nonresident periods of the beneficiary on a proportionate
basis throughout the taxable year of the estate or trust. In such event,
the portion of such estate or trust income allocated to the period of
residency shall be determined based on the number of days of residency
within the reporting period of the estate or trust over the total number
of days in the reporting period of the estate or trust. Provided,
however, that the commissioner may require, or the beneficiary may
elect, to accrue to the period of residence, and the period of
nonresidence, the portion of such estate or trust income accruing during
the beneficiary's respective resident and nonresident periods in a
manner that reflects the date of accrual of said estate or trust income
by the estate or trust.
(d) City minimum tax. Where two returns are required under this
section, the total of the taxes due thereon shall not be less than would
be due if the city taxable incomes reportable on the two returns were
included in one return.
(e) Proration. Where a return is required under this section, the city
personal exemptions allowable under section 11-1716 shall be prorated,
under regulations of the tax commission, to reflect the portions of the
entire taxable year during which the individual was a resident.
(f) Standard deduction. Where a return is required under this section,
the city standard deduction allowable on such return shall be the amount
allowed pursuant to the provisions of section 11-1714, prorated
according to the period covered by the return.
(g) Trusts. If the status of a trust changes during its taxable year
from city resident to city nonresident, or from city nonresident to city
resident, the fiduciary shall file one return as a city resident trust
for the portion of the year during which the trust is a city resident
trust, and one return under chapter nineteen of this title for the
portion of the year during which the trust is a city nonresident trust,
subject to such exceptions as the tax commission may prescribe by
regulations. The provisions of subdivisions (b), (c), (d) and (e) of
this section shall apply for the purposes of this subdivision, except to
the extent that any of such provisions may be inconsistent with the
provisions of section 11-1718, and except that the term "individual"
shall be read as "trust", the term "city adjusted gross income" shall be
read as "city taxable income", reference to "gain" shall include any
modification for includible gain under subdivision five of section
11-1718, and the phrase "personal exemptions allowable under section
11-1716" shall be read as "city exemptions allowable under section
11-1718."
(h) Lump sum distributions. If the status of a taxpayer changes from
city resident to city nonresident, or from city nonresident to city
resident, the taxpayer shall, regardless of his or her method of
accounting, accrue the total taxable amount of a lump sum distribution
accruing prior to the change of status, if the ordinary income portion
thereof is not otherwise subject to tax under section 11-1703 for the
portion of the taxable year prior to the change in status or for a prior
taxable year. No ordinary income portion of a lump sum distribution the
total taxable amount of which is accrued under this subdivision shall be
subject to tax under section 11-1703 for any subsequent taxable period.
The accrual under this subdivision shall not be required if the taxpayer
files with the tax commission a bond or other security acceptable to the
tax commission, conditioned upon the payment of tax under section
11-1703, with respect to such amount accruable under this subdivision,
for a subsequent taxable year as if the taxpayer had not changed its
resident status.
(i) Deduction for two-earner married couples. Where a return is
required under this section, the amount of deduction under paragraph
twenty-nine of subdivision (c) of section 11-1712 shall be equal to ten
percent of the lesser of:
(1) thirty thousand dollars, pro rated according to the period covered
by the return or
(2) the qualified earned income of the spouse with the lower qualified
earned income for the period covered by the return.
Section 11-1755.
§ 11-1755. Relief from joint and several liability on joint return.
(a) General. The provisions of section six thousand fifteen of the
internal revenue code applicable to the liability of individuals who
file joint income tax returns shall apply to the same extent as if such
section of such code were contained in and made part of this section,
except to the extent that any provision of such section is either
inconsistent with or not relevant to this chapter and except as modified
in subdivision (b) of this section, or with such other modifications as
may be necessary to adapt the language of such provisions to the
provisions of this chapter.
(b) Modifications. Section six thousand fifteen of the internal
revenue code shall be read as modified by this subdivision.
(1) "Secretary" shall be read as "state commissioner of taxation and
finance".
(2) "Internal revenue service" shall be read as "department of
taxation and finance".
(3) "Tax court" shall be read as "division of tax appeals".
(4) In the heading of subsection (a) and in clause (ii) of
subparagraph (A) of paragraph three of subsection (c), the phrase
"section 6013(d)(3)" shall be read as "paragraphs two and three of
subdivision (b) of section 11-1751 of this chapter".
(5) In paragraph three of subsection (b), the phrase "section
6662(d)(2)(A)" shall be read as "subdivision (p) of section 11-1785 of
this chapter".
(6) In subparagraph (B) of paragraph two of subsection (d), the phrase
"section 1 or 55" shall be read as "section 11-1701 or 11-1702 of this
chapter".
(7) In clause (i) of subparagraph (B) of paragraph one of subsection
(e), the phrase "section 6851 or 6861" shall be read as "section 11-1794
of this chapter" and "section 7485" shall be read as "subdivision (c) of
section 11-1790 of this chapter".
(8) In paragraph two of subsection (e), the phrase "section 6502"
shall be read as "section one hundred seventy-four-a of the tax law and
section 11-1792 of this chapter".
(9) In subparagraph (A) of paragraph three of subsection (e), the
phrase "section 6512(b), 7121, or 7122" shall be read as "subdivision
fifteenth, eighteenth, eighteenth-a or eighteenth-d of section one
hundred seventy-one of the tax law and subdivision (b) of section
11-1789 of this chapter".
(10) The following provisions of such section six thousand fifteen
shall be disregarded: (A) The phrase "notwithstanding the provisions of
section 7421(a)" contained in clause (ii) of subparagraph (B) of
paragraph one of subsection (e); and (B) subparagraph (C) of paragraph
three of subsection (e).
(c) Federal determination. If an individual is relieved of a federal
income tax liability pursuant to subsection (b) of section six thousand
fifteen of the internal revenue code, there shall be a rebuttable
presumption that such individual shall also be entitled to equivalent
relief from liability under this section, to the extent that such
individual has an understatement of tax under this chapter for the same
taxable year that is attributable to the same erroneous item or items to
which the individual's federal income tax liability was attributable.
Section 11-1757
§ 11-1757 Extensions of time. (a) General. The commissioner of
taxation and finance may grant a reasonable extension of time for
payment of tax or estimated tax (or any installment), or for filing any
return, statement, or other document required pursuant to this chapter,
on such terms and conditions as it may require. Except for a taxpayer
who is outside the United States or who intends to claim nonresident
status pursuant to clause (ii) of subparagraph (A) of paragraph one of
subdivision (b) of section 11-1705, no such extension for filing any
return, statement or other document, shall exceed six months.
(b) Furnishing of security. If any extension of time is granted for
payment of any amount of tax, the tax commission may require the
taxpayer to furnish a bond or other security in an amount not exceeding
twice the amount for which the extension of time for payment is granted
on such terms and conditions as the tax commission may require.
Section 11-1758
§ 11-1758 Requirements concerning returns, notices, records and
statements. (a) General. The tax commission may prescribe regulations as
to the keeping of records, the content and form of returns and
statements, and the filing of copies of federal income tax returns and
determinations. The tax commission may require any person, by regulation
or notice served upon such person, to make such returns, render such
statements, or keep such records, as the tax commission may deem
sufficient to show whether or not such person is liable under this
chapter for tax or for collection of tax.
(b) Identifying numbers. (1) When required by regulations prescribed
by the tax commission:
(A) Inclusion in returns. Any person required under the authority of
this chapter to make a return, statement, or other document shall
include in such return, statement or other document such identifying
number as may be prescribed for securing proper identification of such
person.
(B) Furnishing number to other persons. Any person with respect to
whom a return, statement or other document is required under the
authority of this chapter to be made by another person shall furnish to
such other person such identifying number as may be prescribed for
securing his or her proper identification.
(C) Furnishing number of another person. Any person required under the
authority of this chapter to make a return, statement, or other document
with respect to another person shall request from such other person, and
shall include in any such return, statement, or other document, such
identifying number as may be prescribed for securing proper
identification of such other person.
(2) Limitation.
(A) Except as provided in subparagraph (B), a return of any person
with respect to his or her liability for tax, or any statement or other
document in support thereof, shall not be considered for purposes of
subparagraphs (B) and (C) of paragraph one of this subdivision as a
return, statement or other document with respect to another person.
(B) For purposes of subparagraphs (B) and (C) of paragraph one of this
subdivision, a return of an estate or trust with respect to its
liability for tax, and any statement or other document in support
thereof, shall be considered as a return, statement, or other document
with respect to each beneficiary of such estate or trust.
(3) Requirement of information. For purposes of this section, the tax
commission is authorized to require such information as may be necessary
to assign an identifying number to any person.
(c) Partnerships and S corporations.
(1) Partnerships. Every partnership having a city resident partner
shall make a return for the taxable year setting forth all items of
income, gain, loss and deduction and such other pertinent information as
the tax commission may by regulations and instructions prescribe. Such
return shall be filed on or before the fifteenth day of the fourth month
following the close of each taxable year except that the due date for
the return of a partnership consisting entirely of nonresident aliens
shall be the date prescribed for the filing of its federal partnership
return for the taxable year. For purposes of this paragraph, "taxable
year" means a year or a period which would be a taxable year of the
partnership if it were subject to tax under this chapter.
(2) S corporations. Every S corporation for which the election
provided for in subsection (a) of section six hundred sixty of the tax
law is in effect shall make a return setting forth all items of income,
loss and deduction and such other pertinent information as the tax
commission may by regulations and instructions prescribe. Such return
shall be filed on or before the fifteenth day of the third month
following the close of each taxable year.
(d) Information at source. The tax commission may prescribe
regulations and instructions requiring returns of information to be made
and filed on or before February twenty-eighth of each year as to the
payment or crediting in any calendar year of amounts of six hundred
dollars or more to any taxpayer under this chapter. Such returns may be
required of any persons, including lessees or mortgagors of real or
personal property, fiduciaries, employers, and all officers and
employees of this state, or of any municipal corporation or political
subdivision of this state, having the control, receipt, custody,
disposal or payment of interest, rents, salaries, wages, premiums,
annuities, compensations, remunerations, emoluments or other fixed or
determinable gains, profits or income, except interest coupons payable
to bearer. A duplicate of the statement as to tax withheld on wages,
required to be furnished by an employer to an employee, shall constitute
the return of information required to be made under this section with
respect to such wages.
(e) Notice of qualification as receiver, etc. Every receiver, trustee
in bankruptcy, assignee for benefit of creditors, or other like
fiduciary shall give notice of his or her qualification as such to the
tax commission, as may be required by regulation.
(g) Requirements applicable to tax return preparer.
(1) Signature of tax return preparer. Any individual who is a tax
return preparer and prepares any return or claim for refund, shall sign
such return or claim for refund in accordance with regulations or
instructions prescribed by the commissioner of taxation and finance.
(2) Furnishing identifying numbers. Any return or claim for refund
which is prepared by a tax return preparer shall include the identifying
number of the preparer required by paragraph one of this subdivision to
sign such return or claim for refund. In addition, where such individual
preparer is an employee of an employer which is a tax return preparer
with respect to such return or claim for refund, or where such preparer
is a partner in a partnership which is a tax return preparer with
respect to such return or claim for refund, then such return or claim
for refund shall also include the identifying number of such employer or
partnership. Such identifying numbers shall be as prescribed by the
commissioner of taxation and finance in order to secure the proper
identification of such individual preparer, partnership of employer. The
responsibility for the inclusion of such identifying numbers shall be as
set forth in paragraph two of subdivision (t) of section 11-1785.
(3) Furnishing copy to taxpayer. Any person who is a tax return
preparer with respect to any return or claim for refund shall furnish a
completed copy of such return or claim for refund to the taxpayer not
later than the time such return or claim for refund is presented for
such taxpayer's signature.
(4) Copy or list to be retained by tax return preparer. Any person who
is a tax return preparer with respect to any return or claim for refund
shall for a three year retention period described in paragraph nine of
this subdivision:
(A) retain a completed copy of such return or claim for refund, or
retain, on a list, the name and identification number of the taxpayer
for whom such return or claim was prepared, and
(B) make such copy or list available for inspection upon request by
the commissioner of taxation and finance.
(5) Tax return preparer defined. For purposes of this chapter, the
term "tax return preparer" means any person who prepares for
compensation, or who employs or engages one or more persons to prepare
for compensation any return or claim for refund. The preparation of a
substantial portion of a return or claim for refund shall be treated as
if it were the preparation of such return or claim for refund. Where an
employer and one or more employees of such employer are tax return
preparers with respect to the same return or claim for refund, or where
a partnership and one or more partners in such partnership are tax
return preparers with respect to the same return or claim for refund,
for purposes of paragraphs three and four of this subdivision, such
employer or such partnership shall be deemed to be the sole tax return
preparer. A person shall not be a "tax return preparer" merely because
such person--
(A) furnishes typing, reproducing, or other mechanical assistance,
(B) prepares a return or claim for refund of the employer (or of an
officer or employee of the employer) by whom he is regularly and
continuously employed, or
(C) prepares as a fiduciary a return or claim for refund for any
person.
(6) Person defined. For purposes of this subdivision, the term
"person" includes an individual, corporation (including a dissolved
corporation) or partnership.
(7) Return defined. For purposes of this subdivision, the term
"return" shall mean any return required under this chapter.
(8) Claim for refund defined. For purposes of this subdivision, the
term "claim for refund" shall mean a claim for refund of or credit
against any tax imposed under this chapter, and shall include any claim
for refund of any credit treated as an overpayment of tax under this
chapter.
(9) Retention period defined. For purposes of this subdivision, the
term "retention period" shall mean: (A) in the case of a tax return, the
period ending the later of three years after the due date of such return
(without regard to extensions) or three years after the date such return
was presented to the taxpayer for such taxpayer's signature, and
(B) in the case of a claim for refund, the period ending three years
after such claim for refund was presented to the taxpayer for such
taxpayer's signature.
* (10) Mandatory electronic filing by certain tax return preparers.
(A)(i) If a tax return preparer prepared more than two hundred original
returns during the calendar year beginning on January first, two
thousand five, and if, in the calendar year beginning on January first,
two thousand six, such tax return preparer prepares one or more
authorized returns using tax software, then, for such calendar year two
thousand six and for each subsequent calendar year thereafter, all
authorized returns prepared by such tax return preparer shall be filed
electronically, in accordance with instructions prescribed by the
commissioner of taxation and finance.
(ii) If a tax return preparer prepared more than one hundred original
returns during any calendar year beginning on or after January first,
two thousand six, and if, in any succeeding calendar year such tax
return preparer prepares one or more authorized returns using tax
software, then, for such succeeding calendar year and for each
subsequent calendar year thereafter, all authorized returns prepared by
such tax return preparer shall be filed electronically, in accordance
with instructions prescribed by the commissioner of taxation and
finance.
(B) For purposes of this paragraph:
(i) "Electronic" means computer technology; provided, however, that
the commissioner of taxation and finance may, in instructions, provide
that use of barcode technology will also satisfy the mandatory
electronic filing requirements of this section.
(ii) "Authorized return" means any return required under this article
which the commissioner of taxation and finance has authorized to be
filed electronically.
(iii) "Original return" means a return required under this article
that is filed, without regard to extensions, during the calendar year
for which that return is required to be filed.
(iv) "Tax software" means any computer software program intended for
tax return preparation purposes.
* NB Effective January 1, 2017
Section 11-1759
§ 11-1759 Report of federal changes, corrections or disallowances. If
the amount of a taxpayer's federal taxable income, federal items of tax
preference, total taxable amount or ordinary income portion of a lump
sum distribution or includible gain of a trust reported on his federal
income tax return for any taxable year, or the amount of any claim of
right adjustment, is changed or corrected by the United States internal
revenue service or other competent authority, or as the result of a
renegotiation of a contract or subcontract with the United States or the
amount an employer is required to deduct and withhold from wages for
federal income tax withholding purposes is changed or corrected by such
service or authority or if a taxpayer's claim for credit or refund of
federal income tax is disallowed in whole or in part, the taxpayer or
employer shall report such change or correction or disallowance within
ninety days after the final determination of such change, correction,
renegotiation, or disallowance, or as otherwise required by the
commissioner, and shall concede the accuracy of such determination or
state wherein it is erroneous. The allowance of a tentative carryback
adjustment based upon a net operating loss carryback pursuant to section
sixty-four hundred eleven of the internal revenue code shall be treated
as a final determination for purposes of this section. Any taxpayer
filing an amended federal income tax return and any employer filing an
amended federal return of income tax withheld shall also file within
ninety days thereafter an amended return under this chapter, and shall
give such information as the commissioner may require. The commissioner
may by regulation prescribe such exceptions to the requirements of this
section as he or she deems appropriate. For purposes of this section,
(i) the term "taxpayer" shall include a partnership having a resident
partner or having any income derived from New York sources, and a
corporation with respect to which the taxable year of such change,
correction, disallowance or amendment is a year with respect to which
the election provided for in subsection (a) of section six hundred sixty
of the tax law is in effect, and (ii) the term "federal income tax
return" shall include the returns of income required under sections six
thousand thirty-one and six thousand thirty-seven of the internal
revenue code. In the case of such a corporation, such report shall also
include any change or correction of the taxes described in paragraphs
two and three of subsection (f) of section thirteen hundred sixty-six of
the internal revenue code. Reports made under this section by a
partnership or corporation shall indicate the portion of the change in
each item of income, gain, loss or deduction (and, in the case of a
corporation, of each change in, or disallowance of a claim for credit or
refund of, a tax referred to in the preceding sentence) allocable to
each partner or shareholder and shall set forth such identifying
information with respect to such partner or shareholder as may be
prescribed by the commissioner.
Section 11-1761
§ 11-1761 Change of election. Any election expressly authorized by
this chapter may be changed on such terms and conditions as the tax
commission may prescribe by regulation.
Section 11-1762
§ 11-1762 Computation of tax where taxpayer restores substantial
amount held under claim of right. (a) General. If:
(1) an item was included in city adjusted gross income for a prior
taxable year (or years) because it appeared that the taxpayer had an
unrestricted right to such item, and
(2) for the current taxable year the provisions of paragraph five of
subsection (a) of section thirteen hundred forty-one of the internal
revenue code apply to such item, then the tax imposed by this chapter
for the taxable year shall be an amount equal to
(3) the tax for the taxable year computed without regard to this
section, minus
(4) the decrease in tax under this chapter for the prior taxable year
(or years) which would result solely from the exclusion of such item (or
portion thereof) from city adjusted gross income for such prior taxable
year (or years).
(b) Special rules. If the decrease in tax ascertained under paragraph
four of subdivision (a) of this section exceeds the tax imposed by this
chapter for the taxable year, such excess shall be considered a payment
of tax on the last day prescribed by law for the payment of tax for the
taxable year, and shall be refunded or credited in the same manner as if
it were an overpayment for such taxable year.
To the extent possible under law, Friends of Devin Balkind for Public Advocate has waived all copyright and related or neighboring rights to New York City Administrative Code. This work is published from: United States.
Special thanks to Benjarmin Kallos and Thom Neale who made this content publicly available as a bulk download.