New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter F - New York City Earnings Tax On Nonresidents
Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax
Section 297.1 - Combined returns and employer's returns
Current through Register Vol. 45, No. 52, December 27, 2023
General City Law, § 14 of § 25-m; Administrative Code of the City of New York, § 11-1915(1)
(a) Combined returns.
The commissioner may require (including by means of forms and instructions) the making and filing of a combined return, which return, in addition to the return required by section 14 of section 25-m of the General City Law and section 11-1916 of the Administrative Code of the City of New York, may also include returns required to be made and filed under the provisions of article 22 of the Tax Law relating to New York State personal income tax, article 30 of the Tax Law and chapter 17 of title 11 of the Administrative Code of the City of New York relating to City of New York personal income tax on residents, article 30-A of the Tax Law and article IX of the Codes and Ordinances of the City of Yonkers relating to City of Yonkers income tax surcharge on residents, and article 30-B of the Tax Law and article X of the Codes and Ordinances of the City of Yonkers relating to City of Yonkers earnings tax on nonresidents.
(b) Combined employer returns.
The commissioner may require (including by means of forms and instructions) the making and filing of a combined employer's return, which return, in addition to the employer's return required by section 8-A of section 25-m of the General City Law and section 11-1909 of the Administrative Code of the City of New York (see section 296.4 of this Title), may also include employer's returns required to be filed under the provisions of article 22 of the Tax Law relating to withheld New York State personal income tax, article 30 of the Tax Law and chapter 17 of title 11 of the Administrative Code of the City of New York relating to withheld City of New York personal income tax on residents, article 30-A of the Tax Law and article IX of the Codes and Ordinances of the City of Yonkers relating to withheld City of Yonkers income tax surcharge on residents, and article 30-B of the Tax Law and article X of the Codes and Ordinances of the City of Yonkers relating to withheld City of Yonkers earnings tax on nonresidents.
