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 267.9 - City of Yonkers partnership returns
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 14(b) of §§ 1340(c), 1342; Codes and Ordinances of the City of Yonkers, §§ 92-111(b), 92-113
(a) Filing requirements.
In general, every partnership doing business in the City of Yonkers and having any partners who are nonresidents of the City of Yonkers, regardless of the amount of its income, must file a City of Yonkers partnership return for each taxable year irrespective of the taxable years of the partners. The City of Yonkers partnership return must set forth all items of income, gain, loss and deduction, and must include the complete names, addresses and identification numbers of all the partners and such other information or schedules as the State Tax Commission may prescribe by forms and instructions.
(b) Due date for filing.
The due date for filing a City of Yonkers partnership return is the same as the due date for filing a New York State partnership return (see section 158.9[b] of this Title).
(c) City of Yonkers partnership returns not required.
Where, pursuant to section 158.9(c) of this Title, a New York State partnership return is not required to be filed, a City of Yonkers partnership return will not be required to be filed.
