Tax Law, § 651(d)

The New York State personal income tax return required for an individual who is unable to make a New York State personal income tax return by reason of minority, insanity or other disability must 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. In such a case, the fiduciary or other person charged with the care of his person or property is liable for the income tax.