Tax Law, § 8(f) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-105(f)
If two or more fiduciaries are acting jointly for any individual under disability or for any estate or trust, the City of Yonkers earnings tax return for such individual or such estate or trust required under this Part may be made and filed by any one of such fiduciaries.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 263.10