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 297.3 - Returns and payments of tax

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 297.3

Current through Register Vol. 45, No. 52, December 27, 2023

Administrative Code of the City of New York, § 11-1916

(a) Who must file a New York City earnings tax return (Administrative Code of the City of New York, § 11-1916[a]).

Except as otherwise provided in subdivision (e) of this section, the New York City earnings tax return required by section 11-1916(a) of the Administrative Code of the City of New York must be made and filed by or for every nonresident individual, estate or trust having wages earned or net earnings from self-employment derived within the City of New York even if the return, after allowable exclusions, shows no tax liability and even if the department does not send a copy of such return form to the taxpayer. (See subdivisions [c], [g] and [h] of this section for special rules affecting joint State filers, certain other filers and people not required to file but who have overpayments.) Taxpayers who do not receive copies of return forms should obtain them in ample time to have their nonresident earnings tax returns prepared and filed on or before the due date.

(b) Return preparation.

A City of New York earnings tax return should be prepared in accordance with the provisions of section 151.15 of this Title and should be attached to the taxpayer's New York State personal income tax return with the required schedules.

(c) Separate filing required of all filers, including joint State filers.

Every nonresident taxpayer subject to tax under this Subchapter is required to file a separate nonresident earnings tax return; no joint City of New York nonresident earnings tax returns are permitted even where a joint State personal income tax return is filed.

(d) Alternative times for filing (Administrative Code of the City of New York, § 11-1916[a]).

Notwithstanding any other provision of this section, the commissioner may, in any event, require the making and filing at any time of any return required to be made and filed by section 11-1916 or 11-1922 of the Administrative Code.

(e) Circumstances where returns are not necessary (Administrative Code of the City of New York, § 11-1916[a]).

A nonresident individual need not make and file a City of New York earnings tax return for a particular taxable period if all of the following conditions are met (see subdivision [f] of this section for the date on which a qualified nonresident who elects not to file a return shall be deemed to have filed and see section 297.10[b] for the provisions for reporting changes or corrections to Federal income when a qualified nonresident had originally elected not to file):

(1) no New York State personal income tax return (whether individual, joint or separate) is filed;

(2) no such New York State personal income tax return is required to be filed (see Part 151 of this Title);

(3) such individual was a nonresident of the City of New York for the entire taxable period;

(4) during such period, individual had income, derived from City of New York sources, which consisted solely of wages as defined in section 11-1901(e) of the Administrative Code of the City of New York; and

(5) such individual either:
(i) received wages from only one employer and the correct amount of City of New York earnings tax was withheld; or

(ii) received wages subject to the City of New York earnings tax from more than one employer and the total of all such wages did not exceed $3,000.

(f) Deemed filing dates for persons who elect not to file (Administrative Code of the City of New York, §§ 11-1916[a] and 11-1943]).

For purposes of sections 683 (Limitations on assessment) and 687 (Limitations on credit or refund) of the State Tax Law, a nonresident individual who meets the conditions of subdivision (e) of this section and, pursuant to such subdivision, elects not to file a return shall be deemed to have filed a return on the 15th day of the fourth month following the close of his or her taxable year.

(g) Special rules for certain nonresidents required to file.

(1) Decedents (Administrative Code of the City of New York, § 11-1916[b]). Matters involving decedents shall be subject to the provisions of section 151.11(a) of this Title.

(2) Minors and persons under disabilities (Administrative Code of the City of New York, § 11-1916[c]). Matters involving a person who is unable to make a return by reason of minority, insanity or other disability shall be subject to the provisions of section 151.12 of this Title and, if such person is a minor, such matters shall also be subject to the provisions of section 151.3 of this Title.

(3) Estates and trusts (Administrative Code of the City of New York, § 11-1916[d]). The return for a nonresident estate or trust shall be made on Form NYC-206 and filed by the fiduciary, who is also subject, for the purposes of the New York City nonresident earnings tax, to the provisions of section 151.13 of this Title.

(4) Joint fiduciaries (Administrative Code of the City of New York, § 11-1916[e]). Matters involving joint fiduciaries are subject to the provisions of section 151.14 of this Title.

(5) Persons who changed their City of New York residence during the year. Matters involving persons who changed their City of New York residence during the tax year are subject to the provisions of section 297.7 of this Part as well as sections 11-1754 and 11-1919 of the Administrative Code of the City of New York.

(6) Military personnel. Matters involving military personnel shall be subject to the provisions of section 151.8 of this Title.

(7) Returns for taxpayers with short taxable years. If a nonresident taxpayer has a short taxable period due to a change in accounting period, as explained in references contained in section 295.6(a) of this Title, and has New York City source income subject to the City of New York earnings tax on nonresidents, he or she must file a New York City return for such short period. (Also see section 295.4[b][2] of this Title with regard to the exclusion allowable on such return.)

(h) Returns for taxpayers desiring refunds or credit.

Every nonresident taxpayer who claims a refund or credit for tax withheld from his wages or estimated tax paid during the year, must file a return to obtain any such refund or credit. even though he or she would not otherwise be obliged to file.

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