There is no separate New York City income tax return for most taxpayers. If you're a New York City resident, your New York City income tax is calculated as part of your New York State individual income tax return.
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New York State Return > Basic Information > New York City and Yonkers Residents
Do I Need to File a Separate New York City Return?
New York City residents file a New York State return, and any applicable New York City tax is calculated directly on that return.
You do not need to prepare or submit a separate New York City individual income tax return.
Who Is Considered a New York City Resident?
For income tax purposes, New York City includes the following five boroughs:
- Bronx County (Bronx)
- Kings County (Brooklyn)
- New York County (Manhattan)
- Queens County (Queens)
- Richmond County (Staten Island)
If your permanent home was located in one of these boroughs, you may be considered a New York City resident and may be subject to New York City resident income tax.
How Do I Indicate That I Lived in New York City?
In the Basic Information section of your New York return, complete the New York City and Yonkers Residents section.
The program may ask for:
- Your residency status
- Your county of residence
- The dates you lived in New York City
- Whether you were a full-year or part-year resident
- The number of months you lived in New York City during the year
The information entered is used to determine whether New York City taxes and credits apply to your return.
What If I Lived in Yonkers?
Yonkers residents may also be subject to local tax calculations that are reported on the New York State return.
If you lived in Yonkers during the year, answer the Yonkers residency questions when prompted.
Depending on your circumstances, the program may calculate:
- Yonkers resident income tax surcharge
- Part-year Yonkers resident income tax surcharge
- Yonkers nonresident earnings tax
These taxes are reported through your New York return and related forms when applicable.
What If I Moved Into or Out of New York City During the Year?
If you moved into or out of New York City during the tax year:
- Enter your residency dates when completing the return.
- Indicate that you were a part-year city resident.
- Complete any additional city residency questions presented by the program.
New York requires taxpayers with a change in New York City residency status to complete Form IT-360.1, Change of City Resident Status.
Your move will generally be recognized as a change of resident status if:
- You intended to permanently leave your former residence, and
- You intended to establish a permanent home elsewhere.
What Is Form IT-360.1?
Form IT-360.1, Change of City Resident tatus is used to calculate:
- Part-year New York City resident tax
- Part-year Yonkers resident income tax surcharge
Taxpayers who changed New York City or Yonkers residency during the year generally must file Form IT-360.1 along with either:
- Form IT-201, if they were a full-year New York State resident, or
- Form IT-203, if they were a part-year or nonresident New York State filer.
How Are New York City Deductions Calculated for Part-Year Residents?
If you changed your New York City residency during the year, New York generally requires you to prorate certain deductions and exemptions based on the number of months you were a city resident.
This may include:
- Standard deductions
- Dependent exemptions
- Certain itemized deductions
- Household credits
New York counts any period of more than one-half month as a full month when determining residency periods.
How Does New York City Residency Affect My Return?
New York City residency may:
- Increase or decrease your total tax liability
- Require additional local tax calculations
- Affect eligibility for New York City tax credits
- Impact your refund or balance due
The effect depends on your residency status, income, filing status, and the length of time you lived in New York City during the year.
What New York City Credits May Be Available?
Eligible New York City residents may qualify for credits such as:
- New York City Household Credit
- New York City Earned Income Credit
- New York City Income Tax Elimination Credit
- New York City School Tax Credit
Part-year residents may need to prorate certain credits based on their period of residency.
What Information Will I Need?
When completing the New York City and Yonkers section, you may need:
- Your county of residence
- Your permanent home address
- Residency dates if you moved during the year
- Information regarding any change in residency status
- Records showing when you established or ended residency
- Information needed to complete Form IT-360.1, if applicable
Having this information ready can help ensure your city tax calculations are accurate.
Important Information
- New York City does not have a separate individual income tax return.
- New York City income tax is calculated on the New York State return.
- New York City resident tax generally applies only to city residents.
- Nonresidents of New York City are generally not subject to New York City resident income tax.
- Taxpayers who changed New York City residency during the year generally must complete Form IT-360.1.
- Yonkers residents may be subject to separate local tax calculations.
- Part-year New York City residents may need to prorate deductions, exemptions, and certain credits.
Additional Information
Be sure to complete all residency-related questions in the New York Basic Information section. Accurate residency information allows the program to determine whether New York City or Yonkers taxes apply and whether additional forms, such as Form IT-360.1, are required.
If you moved during the year, review your move dates carefully. Even a change of residency lasting only part of the year can affect your New York City tax, deductions, exemptions, and available credits.