Tax Law, § 8(b) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-105(b)

If a husband and wife file separate New York State personal income tax returns on a single form (see section 151.10 of this Title), the State Tax Commission may require (including by means of forms and instructions) the filing of the return required by section 8(a) of the Model Local Law contained in section 1340(c) of the Tax Law and by section 92-105(a) of the Codes and Ordinances of the City of Yonkers (see Part 263 of this Title) on a single form if both such husband and wife were nonresidents of the City of Yonkers for the entire taxable period covered by such returns. In addition, the State Tax Commission may require (including by means of forms and instructions) such forms and schedules as it deems necessary, including form Y-203, to be attached to or accompany such returns on a single form of such husband and wife in order to properly determine the City of Yonkers earnings taxes due.