Section 11-1916
§ 11-1916 Returns and payment of tax. (a) General. On or before the
fifteenth day of the fourth month following the close of the taxable
year, every person subject to the tax shall make and file a return and
any balance of the tax shown due on the face of such return shall be
paid therewith. The commissioner may, by regulation, provide for the
filing of returns and payment of the tax at such other times as he or
she deems necessary for the proper enforcement of this chapter. The
commissioner may also provide by regulation that any return otherwise
required to be made and filed under this chapter by any nonresident
individual need not be made and filed if such nonresident individual
had, during the taxable year to which the return would relate, no net
earnings from self-employment within the city. Any regulation allowing
such waiver of return may provide for additional limitations on and
conditions and prerequisites to the privilege of not filing a return.
(b) 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.
(c) 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.
(d) Estates and trust. The return for an estate or trust shall be made
and filed by the fiduciary.
(e) Joint fiduciaries. If two or more fiduciaries are acting jointly,
the return may be made by any one of them.
(f) Cross reference. For provisions as to information returns by
partnerships, employers and other persons, see section 11-1921 of this
subchapter.
Section 11-1917
§ 11-1917 Time and place for filing returns and paying tax. 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 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.
Section 11-1918
§ 11-1918 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 commissioner. 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 11-1919
§ 11-1919 Change of residence status during year. (a) General. If an
individual changes his or her status during his or her taxable year from
resident to nonresident, or from nonresident to resident, he or she
shall file a return as a nonresident for the portion of the year during
which he or she is a nonresident if he or she is subject to the tax
imposed by this chapter or, if not subject to such tax, an information
return for the portion of the year during which he or she is a
nonresident, subject to such exceptions as the commissioner may
prescribe by regulation. Such information return shall be due at the
same time as the return required by chapter seventeen of this title for
the portion of the year during which such individual is a resident.
(b) City taxable wages and net earnings from self-employment for
portion of year individual is a nonresident. The city taxable wages and
net earnings from self-employment for the portion of the year during
which he or she is a nonresident shall be determined, except as provided
in subdivision (c) of this section, under this chapter as if his or her
taxable year for federal income tax purposes were limited to the period
of his or her nonresident status.
(c) Special accruals. (1) If an individual changes his or her status
from resident to nonresident, he or she shall, regardless of his or her
method of accounting, accrue for the portion of the taxable year prior
to such change of status 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 earnings tax purposes for such
portion of the taxable year for a prior taxable year. The amounts of
such accrued items shall be determined as if such accrued items were
includible or allowable for federal self-employment tax purposes.
(2) If an individual changes his or her status from nonresident to
resident, he or she shall, regardless of his or her method of
accounting, accrue for the portion of the taxable year prior to such
change of status any items of income, gain, loss or deduction accruing
prior to the change of status 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 federal self-employment tax
purposes for such portion of the taxable year or for prior taxable year.
The amounts of such accrued items shall be determined if such accrued
items were includible or allowable for federal self-employment 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 wages earned, or net earnings from self-employment, within the
city, for any subsequent taxable period.
(4) Where an individual changes his or her status from resident to
nonresident, the accruals under this subdivision shall not be required
if the individual files with the commissioner a bond or other security
acceptable to the commissioner, conditioned upon the inclusion of
amounts accruable under this subdivision in city adjusted gross income
under chapter seventeen of this title for one or more subsequent taxable
years as if the individual has not changed his or her resident status.
In such event, the tax under this chapter shall not apply to such
amounts.
(d) Prorations. Where an individual changes his or her status during
his or her taxable year from resident to nonresident or from nonresident
to resident, the exclusion allowable under subdivision (b) of section
11-1902 of this chapter shall be prorated, under regulations of the
commissioner, to reflect the portions of the entire taxable year during
which the individual was a resident and a nonresident.
Section 11-1920
§ 11-1920 Extension of time. (a) General. The commissioner 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 he or
she may require. Except for a taxpayer who is outside the United States
or who intends to claim nonresident status pursuant to subparagraphs
(i), (ii) and (iii) of paragraph one of subdivision (h) of section
11-1901 of this chapter, 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 commissioner 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 commissioner may require.
Section 11-1921
§ 11-1921 Requirements concerning returns, notices, records and
statements. (a) General. The commissioner 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 commissioner 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 commissioner may deem
sufficient to show whether or not such person is liable under this
chapter for tax or for collection of tax.
(b) Partnerships. Every partnership doing business in the city and
having no partners who are residents 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 commissioner 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. For purposes of this subdivision, "taxable year" means year or
period which would be a taxable year of the partnership if it were
subject to tax under this chapter.
(c) Information at source. The commissioner 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
person, including lessees or mortgagors of real or personal property,
fiduciaries, employers, and all officers and employees of this state, or
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.
(d) 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 qualifications as such to the
commissioner, as may be required by regulation.
Section 11-1922
§ 11-1922 Report of change in federal or New York state taxable
income. If the amount of a taxpayer's federal or New York state taxable
income or self-employment income reported on his or her federal or New
York state tax return for any taxable year is changed or corrected by
the United States internal revenue service or the New York state
commissioner of taxation and finance or other competent authority, or as
the result of a renegotiation of a contract or subcontract with the
United States or New York state or if a taxpayer, pursuant to subsection
(d) of section six thousand two hundred thirteen of the internal revenue
code, executes a notice of waiver of the restrictions provided in
subsection (a) of said section or if a taxpayer, pursuant to subdivision
(f) of section six hundred eighty-one of the tax law executes a notice
of waiver of the restrictions provided in subdivision (c) of said
section, or if any tax on self-employment income in addition to that
shown on his or her return is assessed, the taxpayer shall report such
change or correction in federal or New York state taxable income or such
execution of such notice of waiver or such assessment and the changes or
corrections of his or her federal or New York state taxable income or
self-employment income on which it is based, within ninety days after
the final determination of such change, correction, or renegotiation, or
such execution of such notice of waiver or the making of such assessment
as otherwise required by the commissioner, and shall concede the
accuracy of such determination or state wherein it is erroneous. Any
taxpayer filing an amended federal or New York state income or
self-employment income tax return 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 any income derived
from city sources, and (ii) the term "federal income tax return" shall
include the returns of income required under section six thousand
thirty-one of the internal revenue code. Reports made under this section
by a partnership shall indicate the portion of the change in each item
of income, gain, loss or deduction allocable to each partner and shall
set forth such identifying information with respect to such partner as
may be prescribed by the commissioner.
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.
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