§ 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 city 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 subsection, section six
hundred fifty-four and subsection (e) of section six hundred eighty-five
of this chapter.

(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 subsection, section six hundred fifty-four and subsection
(e) of section six hundred eighty-five of this chapter, 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 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.

(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.

(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.