§ 651. Returns and liabilities. (a) General. On or before the\nfifteenth day of the fourth month following the close of the taxable\nyear, an income tax return under this article shall be made and filed by\nor for:\n (1) every resident individual (A) required to file a federal income\ntax return for the taxable year, or (B) having federal adjusted gross\nincome for the taxable year, increased by the modifications under\nsubsection (b) of section six hundred twelve, in excess of four thousand\ndollars, or in excess of his New York standard deduction, if lower, or\n(C) having received during the taxable year a lump sum distribution any\nportion of which is subject to tax under section six hundred three;\n (2) every resident estate or trust required to file a federal income\ntax return for the taxable year, or having any New York taxable income\nfor the taxable year, determined under section six hundred eighteen, or\nhaving received during the taxable year a lump sum distribution any\nportion of which is subject to tax under section six hundred three;\n (3) every nonresident or part-year resident individual having New York\nsource income for the taxable year, determined under part III of this\narticle, and having New York adjusted gross income for the taxable year,\ndetermined under part II of this article, in excess of the taxpayer's\nNew York standard deduction, or having received during the taxable year\na lump sum distribution any portion of which is subject to tax under\nsection six hundred three; and\n (4) every nonresident estate or trust or part-year resident trust\nhaving New York source income for the taxable year, determined under\npart III of this article, and having New York adjusted gross income for\nthe taxable year, determined under paragraph four of subsection (e) of\nsection six hundred one, or having received during the taxable year a\nlump sum distribution any portion of which is subject to tax under\nsection six hundred three.\n (b) Husband and wife.\n (1) If the federal income tax liability of husband or wife is\ndetermined on a separate federal return, their New York income tax\nliabilities and returns shall be separate.\n (2) If the federal income tax liabilities of husband and wife (other\nthan a husband and wife described in paragraph four of this subsection)\nare determined on a joint federal return, they shall file a joint New\nYork income tax return, and their tax liabilities shall be joint and\nseveral except as provided in paragraph six of this subsection, section\nsix hundred fifty-four and subsection (e) of section six hundred\neighty-five.\n (3) If neither husband or wife files a federal return:\n (A) they shall file a joint New York income tax return, and their tax\nliabilities shall be joint and several except as provided in paragraph\nsix of this subsection, section six hundred fifty-four and subsection\n(e) of section six hundred eighty-five, or\n (B) they may, if both so elect, file separate New York income tax\nreturns, in which event their tax liabilities shall be separate.\n (4) If either husband or wife is a resident and the other is a\nnonresident or part-year resident, they shall file separate New York\nincome tax returns, in which event their tax liabilities shall be\nseparate, unless such husband and wife determine their federal taxable\nincome jointly and both elect to determine their joint New York taxable\nincome as if both were residents, in which event their tax liabilities\nshall be joint and several except as provided in paragraph six of this\nsubsection, section six hundred fifty-four and subsection (e) of section\nsix hundred eighty-five.\n (6) If a joint return has been made under this subsection for a\ntaxable year and only one spouse is liable for past-due support, or a\npast-due legally enforceable debt, or a city of New York tax warrant\njudgment debt, or an amount of a default in repayment of a guaranteed\nstudent, state university or city university loan o
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