N.Y. Comp. Codes R. & Regs. tit. 20 § 267.9
Tax Law, § 14(b) of §§ 1340(c), 1342; Codes and Ordinances of the City of Yonkers, §§ 92-111(b), 92-113
In general, every partnership doing business in the City of Yonkers and having any partners who are nonresidents of the City of Yonkers, regardless of the amount of its income, must file a City of Yonkers partnership return for each taxable year irrespective of the taxable years of the partners. The City of Yonkers partnership return must set forth all items of income, gain, loss and deduction, and must include the complete names, addresses and identification numbers of all the partners and such other information or schedules as the State Tax Commission may prescribe by forms and instructions.
The due date for filing a City of Yonkers partnership return is the same as the due date for filing a New York State partnership return (see section 158.9[b] of this Title).
Where, pursuant to section 158.9(c) of this Title, a New York State partnership return is not required to be filed, a City of Yonkers partnership return will not be required to be filed.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 267.9