Tax Law, § 651

For income tax purposes, a minor is a taxpayer and is subject to the same requirements for making New York State returns of income as are other individuals, even though the minor's parent has, under local law, the legal right to the minor's earnings from personal services and actually receives such earnings. If the minor is unable to make his New York State personal income tax return, his parent, guardian or other person charged with the care of his person or property must make and file such return for him; see section 151.12 of this Part.