(1) every resident individual (A) required to file a federal income tax return for the taxable year, or (B) having federal adjusted gross income for the taxable year, increased by the modifications under subsection (b) of section six hundred twelve, in excess of four thousand dollars, or in excess of his New York standard deduction, if lower, or (C) having received during the taxable year a lump sum distribution any portion of which is subject to tax under section six hundred three;

(2) every resident estate or trust required to file a federal income tax return for the taxable year, or having any New York taxable income for the taxable year, determined under section six hundred eighteen, or having received during the taxable year a lump sum distribution any portion of which is subject to tax under section six hundred three;

(3) every nonresident or part-year resident individual having New York source income for the taxable year, determined under part III of this article, and having New York adjusted gross income for the taxable year, determined under part II of this article, in excess of the taxpayer's New York standard deduction, or having received during the taxable year a lump sum distribution any portion of which is subject to tax under section six hundred three; and

(4) every nonresident estate or trust or part-year resident trust having New York source income for the taxable year, determined under part III of this article, and having New York adjusted gross income for the taxable year, determined under paragraph four of subsection (e) of section six hundred one, or having received during the taxable year a lump sum distribution any portion of which is subject to tax under section six hundred three.

(b) Husband and wife.

(1) If the federal income tax liability of husband or wife is determined on a separate federal return, their New York income tax liabilities and returns shall be separate.

(2) If the federal income tax liabilities of husband and wife (other than a husband and wife described in paragraph four of this subsection) are determined on a joint federal return, they shall file a joint New York income tax return, and their tax liabilities shall be joint and several except as provided in paragraph six of this subsection, section six hundred fifty-four and subsection (e) of section six hundred eighty-five.

(3) If neither husband or wife files a federal return:

(A) they shall file a joint New York income tax return, and their tax liabilities shall be joint and several except as provided in paragraph six of this subsection, section six hundred fifty-four and subsection (e) of section six hundred eighty-five, or

(B) they may, if both so elect, file separate New York income tax returns, in which event their tax liabilities shall be separate.

(4) If either husband or wife is a resident and the other is a nonresident or part-year resident, they shall file separate New York income tax returns, in which event their tax liabilities shall be separate, unless such husband and wife determine their federal taxable income jointly and both elect to determine their joint New York taxable income as if both were residents, in which event their tax liabilities shall be joint and several except as provided in paragraph six of this subsection, section six hundred fifty-four and subsection (e) of section six hundred eighty-five.

(6) If a joint return has been made under this subsection for a taxable year and only one spouse is liable for past-due support, or a past-due legally enforceable debt, or a city of New York tax warrant judgment debt, or an amount of a default in repayment of a guaranteed student, state university or city university loan of which the commissioner of taxation and finance has been notified pursuant to section one hundred seventy-one-c, one hundred seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f, or one hundred seventy-one-l of this chapter, as the case may be, then an overpayment and interest thereon shall be credited against such past-due support, or a past-due legally enforceable debt, or a city of New York tax warrant judgment debt, or such amount of a default in repayment of a guaranteed student, state university or city university loan, unless the spouse not liable for such past-due support, or a past-due legally enforceable debt, or a city of New York tax warrant judgment debt, or such amount of a default in repayment of a guaranteed student, state university or city university loan demands on a declaration made in accordance with regulations or instructions prescribed by the commissioner of taxation and finance, that the portion of the overpayment and interest attributable to such spouse not be credited against the past-due support, or a past-due legally enforceable debt, or a city of New York tax warrant judgment debt, or amount of a default in repayment of a guaranteed student, state university or city university loan owed by the other spouse. Such demand may be filed (A) with the return of the spouse not liable for past-due support, or a past-due legally enforceable debt, or a city of New York tax warrant judgment debt, or default in repayment of a guaranteed student, state university, or city university loan or (B) with the commissioner of taxation and finance within ten days after notification is provided such spouse by the commissioner of taxation and finance pursuant to subdivision seven of section one hundred seventy-one-c, subdivision six of section one hundred seventy-one-d, subdivision seven of section one hundred seventy-one-e, subdivision seven of section one hundred seventy-one-f or subdivision six of section one hundred seventy-one-l of this chapter. Upon such demand the commissioner of taxation and finance shall determine the amount of the overpayment attributable to each spouse in accordance with regulations prescribed by the commissioner of taxation and finance and credit only that portion of the overpayment and interest thereon attributable to the spouse liable for past-due support, or a past-due legally enforceable debt, or a city of New York tax warrant judgment debt, or amount of a default in repayment of a guaranteed student, state university or city university loan against such past-due support, or a past-due legally enforceable debt, or a city of New York tax warrant judgment debt, or such amount of a default in repayment of a guaranteed student, state university or city university loan.

(7) The commissioner shall clearly alert married taxpayers, on all appropriate publications and instructions, that their liability for tax will be joint and several if they file joint income tax returns. The commissioner shall include notice of an individual's right to relief from joint and several liability pursuant to section six hundred fifty-four of this article in the disclosure of rights statement required by section three thousand four of this chapter and in any notice regarding collection of tax due with respect to a liability on a joint return.

(c) Decedents. The return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with his property. If a final return of a decedent is for a fractional part of a year, the due date of such return shall be the fifteenth day of the fourth month following the close of the twelve-month period which began with the first day of such fractional part of the year. Notwithstanding any provision of law to the contrary, when a return has been filed for a decedent, the commissioner may disclose the decedent's name, address, and the date of death to the director of real property tax services of the county in which the address reported on such return is located.

(d) Individuals under a disability. The return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his guardian, conservator, committee, fiduciary or other person charged with the care of his person or property (other than a receiver in possession of only a part of his property), or by his duly authorized agent.

(e) Estates and trusts. The return for an estate or trust shall be made and filed by the fiduciary.

(f) Joint fiduciaries. If two or more fiduciaries are acting jointly, the return may be made by any one of them.

(g) Nonresident aliens. Notwithstanding the provisions of subsection (a) of this section, the due date for the filing of an income tax return under this article for the taxable year by a nonresident alien individual shall be the date prescribed for the filing of his federal income tax return for the taxable year.

(h) Tax a debt. Any tax under this article, and any increase, interest or penalty thereon, shall, from the time it is due and payable, be a personal debt of the person liable to pay the same, to the state of New York.

(i) Cross reference. For provisions as to information returns by partnerships, employers and other persons, see section six hundred fifty-eight.