§ 1326. Returns and liabilities. (a) General. On or before the
fifteenth day of the fourth month following the close of a taxable year,
a city income tax surcharge return under a city income tax surcharge
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 return for the taxable
year.

(b) Husband and wife. (1) If the New York state personal income tax
liabilities of husband and wife are determined on separate returns,
their city income tax surcharge 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 of
this subsection) are determined on a joint return, they shall file a
joint city income tax surcharge return, and their city income tax
surcharge 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 income tax surcharge return as
if both were residents, in which case their city income tax surcharge
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 income tax
surcharge return, in which case his city income tax surcharge 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 pursuant to 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. 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.

(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.