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 263.8 - City of Yonkers earnings tax returns for nonresident individuals under a disability

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

The City of Yonkers earnings tax return required for an individual who is unable to make a return by reason of minority, insanity or other disability must be made and filed by such individual's guardian, committee, fiduciary or other person charged with the care of such individual's person or property (other than a receiver in possession of only part of such individual's property), or by his duly authorized agent. In such a case, the fiduciary or other person charged with the care of such individual's person or property is liable for the City of Yonkers earnings tax.