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 267 - Requirements Concerning City Of Yonkers Earnings Tax Returns, Notices, Records And Statements
Section 267.2 - Records to be kept by farmers and wage earners

Nonresident individuals deriving gross income from the business of farming, and individuals whose gross income includes salaries, wages or similar compensation for personal services rendered, are required, with respect to such income, to keep such records (including duplicate copies of wage and tax statements furnished by employers) as will enable the State Tax Commission to determine the correct amount of earnings subject to the City of Yonkers earnings tax on nonresidents.