Section 25-A-35 - Declarations of estimated tax(a) Requirement of declaration.- Every resident individual shall make a declaration of his estimated tax for the taxable year, containing such information as the administrator may prescribe by regulations or instructions, if his city adjusted gross income, other than from wages on which tax is withheld under this local law, can reasonably be expected to exceed four hundred dollars plus the sum of the city personal exemptions to which he is entitled.(b) Definition of estimated tax.-The term "estimated tax" means the amount which an individual estimates to be his income tax under this local law for the taxable year, less the amount which he estimates to be the sum of any credits allowable against the tax.(c) Joint declaration of husband and wife.-A husband and wife may make a joint declaration of estimated tax as if they were one taxpayer, in which case the liability with respect to the estimated tax shall be joint and several. No joint declaration may be made if husband and wife are separated under a decree of divorce or of separate maintenance, or if they have different taxable years. If a joint declaration is made but husband and wife elect to determine their taxes under this local law separately, the estimated tax for such year may be treated as the estimated tax of either husband or wife, or may be divided between them, as they may elect.(d) Time for filing declaration.-A declaration of estimated tax of an individual other than a farmer shall be filed on or before April fifteenth of the taxable year, except that if the requirements of subdivision (a) are first met: (1) after April first and before June second of the taxable year, the declaration shall be filed on or before June fifteenth, or(2) after June first and before September second of the taxable year, the declaration shall be filed on or before September fifteenth, or(3) after September first of the taxable year, the declaration shall be filed on or before January fifteenth of the succeeding year.(e) Declaration of estimated tax by a farmer.-A declaration of estimated tax of an individual having an estimated city adjusted gross income from farming (including oyster farming) for the taxable year which is at least two-thirds of his total estimated city adjusted gross income for the taxable year may be filed at any time on or before January fifteenth of the succeeding year, in lieu of the time otherwise prescribed.(f) Declaration of estimated tax of forty dollars or less.-A declaration of estimated tax of an individual having a total estimated tax for the taxable year of forty dollars or less may be filed at any time on or before January fifteenth of the succeeding year under regulations of the administrator.(g) Amendments of declaration.-An individual may amend a declaration under regulations of the administrator.(h) Return as declaration or amendment.-If on or before February fifteenth of the succeeding taxable year an individual files his return for the taxable year for which the declaration is required, and pays therewith the full amount of the tax shown to be due on the return:(1) such return shall be considered as his declaration if no declaration was required to be filed during the taxable year, but is otherwise required to be filed on or before January fifteenth, or(2) such return shall be considered as the amendment permitted by subdivision (g) to be filed on or before January fifteenth if the tax shown on the return is greater than the estimated tax shown in a declaration previously made.(i) Fiscal year.-This section shall apply to a taxable year other than a calendar year by the substitution of the months of such fiscal year for the corresponding months specified in this section.(j) Short taxable year.-An individual having a taxable year of less than twelve months shall make a declaration in accordance with regulations of the administrator.(k) Declaration for individual under a disability.-The declaration of estimated tax for an individual who is unable to make a declaration by reason of minority or other disability shall be made and filed by his guardian, committee, conservator, 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.N.Y. Gen. City Law § 25-A-35