§ 651. Returns and liabilities. (a) General. On or before the
fifteenth day of the fourth month following the close of the taxable
year, an income tax return under this article shall be made and filed by
or for:

(1) every resident individual (A) required to file a federal income
tax return for the taxable year, or (B) having federal adjusted gross
income for the taxable year, increased by the modifications under
subsection (b) of section six hundred twelve, in excess of four thousand
dollars, or in excess of his New York standard deduction, if lower, or
(C) having received during the taxable year a lump sum distribution any
portion of which is subject to tax under section six hundred three;

(2) every resident estate or trust required to file a federal income
tax return for the taxable year, or having any New York taxable income
for the taxable year, determined under section six hundred eighteen, or
having received during the taxable year a lump sum distribution any
portion of which is subject to tax under section six hundred three;

(3) every nonresident or part-year resident individual having New York
source income for the taxable year, determined under part III of this
article, and having New York adjusted gross income for the taxable year,
determined under part II of this article, in excess of the taxpayer's
New York standard deduction, or having received during the taxable year
a lump sum distribution any portion of which is subject to tax under
section six hundred three; and

(4) every nonresident estate or trust or part-year resident trust
having New York source income for the taxable year, determined under
part III of this article, and having New York adjusted gross income for
the taxable year, determined under paragraph four of subsection (e) of
section six hundred one, or having received during the taxable year a
lump sum distribution any portion of which is subject to tax under
section six hundred three.

(b) Husband and wife.

(1) If the federal income tax liability of husband or wife is
determined on a separate federal return, their New York income tax
liabilities and returns shall be separate.

(2) If the federal income tax liabilities of husband and wife (other
than a husband and wife described in paragraph four of this subsection)
are determined on a joint federal return, they shall file a joint New
York income tax return, and their tax liabilities shall be joint and
several except as provided in paragraph six of this subsection, section
six hundred fifty-four and subsection (e) of section six hundred
eighty-five.

(3) If neither husband or wife files a federal return:

(A) they shall file a joint New York income tax return, and their tax
liabilities shall be joint and several except as provided in paragraph
six of this subsection, section six hundred fifty-four and subsection
(e) of section six hundred eighty-five, or

(B) they may, if both so elect, file separate New York income tax
returns, in which event their tax liabilities shall be separate.

(4) If either husband or wife is a resident and the other is a
nonresident or part-year resident, they shall file separate New York
income tax returns, in which event their tax liabilities shall be
separate, unless such husband and wife determine their federal taxable
income jointly and both elect to determine their joint New York taxable
income as if both were residents, in which event their tax liabilities
shall be joint and several except as provided in paragraph six of this
subsection, section six hundred fifty-four and subsection (e) of section
six hundred eighty-five.

(6) If a joint return has been made under 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. Such demand may be filed (A) with the return of the spouse
not liable for past-due support, or a 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 this chapter. 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.

(7) 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 article 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 the decedent's executor, administrator, or other person
charged with the decedent's 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. Notwithstanding any provision of law to the contrary,
when a return has been filed for a decedent, the commissioner may
disclose the decedent's name, address, and the date of death to the
director of real property tax services of the county and the assessor of
the assessing unit in which the address reported on such return is
located.

(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, conservator, 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.

(g) Nonresident noncitizens. Notwithstanding the provisions of
subsection (a) of this section, the due date for the filing of an income
tax return under this article for the taxable year by a nonresident
noncitizen individual shall be the date prescribed for the filing of his
or her federal income tax return for the taxable year.

(h) Tax a debt. Any tax under this article, 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 state of New
York.

(i) Cross reference. For provisions as to information returns by
partnerships, employers and other persons, see section six hundred
fifty-eight.