New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter D - City Of Yonkers Earnings Tax On Nonresidents
Part 263 - Who Must File A City Of Yonkers Earnings Tax Return
Section 263.2 - City of Yonkers earnings tax returns by or for minors

For City of Yonkers earnings tax purposes, a minor is a taxpayer and is subject to the same requirements for making City of Yonkers returns of earnings as are other individuals, even though the minor's parent has, under law, the legal right to the minor's earnings from personal services and actually receives such earnings. If a minor is unable to make his City of Yonkers earnings tax return, such minor's parent, guardian or other person charged with the care of such minor's person or property must make and file such City of Yonkers earnings tax return for such minor (see section 263.8 of this Part).