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 263.7 - City of Yonkers earnings tax returns for decedents

Tax Law, § 8(c) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-105(c)

In general, the same rules for filing City of Yonkers earnings tax returns apply to a nonresident decedent as in the case of any other nonresident taxpayer. The executor or administrator of the estate of a taxpayer who died during the taxable year, or any other person charged with the property of such a decedent, must make and file a City of Yonkers earnings tax return for such decedent.