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The Laws of New York
Unconsolidated Laws of New York
CHAPTER ROOT
Yonkers income tax surcharge
ARTICLE 10
Earnings Tax On Nonresidents
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SECTION 15-119
Accounting periods and methods
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ARTICLE 10
Earnings Tax On Nonresidents
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SECTION 15-121
Withholding tax from wages
This entry was published on 2014-09-22
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SECTION 15-120
Estimated tax
Yonkers Income Tax Surcharge (YTS) CHAPTER ROOT, ARTICLE 10
§ 15-120. Estimated tax.

Every taxpayer having net earnings from self-employment shall make a
declaration of his/her estimated tax and shall pay his/her estimated tax
in the same manner and subject to the same requirements, to the greatest
extent possible, as provided in §§ 655 and 656 of the New York State Tax
Law, if his net earnings from self-employment can reasonably be expected
to exceed fifteen thousand dollars ($15,000). No declaration or payment
of estimated tax shall be required for taxable years beginning in 1984.