N.Y. Comp. Codes R. & Regs. tit. 20 § 263.1

Current through Register Vol. 46, No. 15, April 10, 2024

Section 263.1 - Who must file a City of Yonkers earnings tax return

Tax Law, § 8(a) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-105(a)

(a) Except as otherwise provided in subdivision (b) of this section, a City of Yonkers earnings tax return must be made and filed by or for every nonresident individual, estate or trust having wages earned, or net earnings from self-employment derived from, within the City of Yonkers.

(b) A nonresident individual need not make and file a City of Yonkers earnings tax return for a particular taxable period if all of the following conditions are met:

(1) no New York State personal income tax return (whether individual, joint or separate) is filed, and no such return is required to be filed (see Part 151 of this Title);

(2) such individual was a nonresident of the City of Yonkers for the entire taxable period;

(3) during such period, such individual had income, derived from City of Yonkers sources, which consisted solely of wages as defined in section (1)(c) of the Model Local Law contained in section 1340(c) of the Tax Law and section 92-98(c) of the Codes and Ordinances of the City of Yonkers; and

(4) such nonresident individual either (i) received wages from only one employer and the correct amount of City of Yonkers earnings tax was withheld, or (ii) received wages subject to the City of Yonkers earnings tax from more than one employer and the total of all such wages did not exceed $3,000.

(c) The State Tax Commission may require (including by means of forms and instructions) such forms and schedules as it deems necessary, including form Y-203, to be attached to or accompany the return required by subdivision (a) of this section in order to properly determine the City of Yonkers earnings taxes due.

(d) The State Tax Commission may require the making and filing of combined returns, as provided for in Part 265 of this Title.

(e) Notwithstanding any other provision of this Subchapter, the State Tax Commission may, in its discretion, require any individual, estate or trust to file any return or returns required under article X of the Codes and Ordinances of the City of Yonkers.

(f) A nonresident individual who, pursuant to subdivision (b) of this section, does not file a City of Yonkers earnings tax return, is not required to report to the State Tax Commission the change or correction in Federal or New York State taxable income as required by section 15 of the Model Local Law contained in section 1340(c) of the Tax Law and section 92-112 of the Codes and Ordinances of the City of Yonkers, or to file an amended City of Yonkers earnings tax return as required by section 15 of the Model Local Law contained in section 1340(c) of the Tax Law and section 92-112 of the Codes and Ordinances of the City of Yonkers unless, as a result of the change or correction, the conditions of subdivision (b) of this section are no longer satisfied.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 263.1