(b) Husband and wife. (1) If the New York state personal income tax liability of husband and wife is determined on a separate return, their city personal income tax liabilities and returns shall be separate.

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

(3) If either husband or wife is a city resident and the other is a city nonresident, and their New York state personal income tax liabilities are determined on a joint return:

(A) they may elect to file a joint city personal income tax return as if both were residents, in which case their city personal income tax liabilities shall be joint and several except as provided in paragraph five of this subsection, section six hundred fifty-four and subsection (e) of section six hundred eighty-five of this chapter, or

(B) the resident spouse may elect to file a separate city personal income tax return, in which case his city personal income tax liability shall be determined as if he were filing a separate New York state personal income tax return.

(5) If a joint return has been made under this subsection for a tax- able year and only one spouse is liable for past-due support or an amount of a default in repayment of a guaranteed student, state university or city university loan of which the state tax commission has been notified pursuant to section one hundred seventy-one-c, one hundred seventy-one-d or one hundred seventy-one-e of this chapter, as the case may be, then an overpayment and interest thereon shall be credited against such past-due support 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 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 state tax commission, that the portion of the overpayment and interest attributable to such spouse not be credited against the past-due support or amount of a default in repayment of a guaranteed student, state university or city university loan owed by the other spouse. Upon such demand, the state tax commission shall determine the amount of the overpayment attributable to each spouse in accordance with regulations prescribed by the state tax commission and credit only that portion of the overpayment and interest thereon attributable to the spouse liable for past-due support or amount of a default in repayment of a guaranteed student, state university or city university loan against such past-due support or such amount of a default in repayment of a guaranteed student, state university or city university loan.

(6) 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 chapter 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.

(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, 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.