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 297.4 - Nonresident earnings tax returns filed with a joint New York State personal income tax return of a husband and wife

Current through Register Vol. 44, No. 51, December 21, 2022

The commissioner may require (including by means of forms and instructions) the filing of a single nonresident earnings tax return showing the separately computed earnings taxes of both husband and wife and such forms and schedules as the commissioner deems necessary to determine the City of New York earnings taxes due.

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