N.Y. Comp. Codes R. & Regs. tit. 20, § 263.4
Every City of Yonkers nonresident taxpayer who claims a refund or credit of City of Yonkers earnings tax withheld from wages, or of estimated taxes paid during the year, must file a City of Yonkers earnings tax return to obtain any such refund or credit, even though such taxpayer would not otherwise be required to do so.