The New York City and Yonkers Residents section helps determine whether New York City or Yonkers taxes apply to your return and whether income must be allocated because you moved into or out of one of these localities during the tax year.
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New York State Return > New York City and Yonkers Residents
Who Should Complete This Section?
Complete this section if you:
- Lived in New York City during any part of the year
- Lived in Yonkers during any part of the year
- Earned income while living in New York City or Yonkers
- Moved into or out of New York City or Yonkers during the tax year
Accurate residency information is important because it affects local taxes, credits, deductions, and part-year resident calculations.
New York City Resident Questions
Were You a Full-Year Resident of New York City?
Answer Yes if you lived in one of New York City's five boroughs for the entire tax year:
- Bronx
- Brooklyn (Kings County)
- Manhattan (New York County)
- Queens
- Staten Island (Richmond County)
Answer No if you moved into or out of New York City during the year.
Were You a Part-Year Resident of New York City?
Answer Yes if you lived in New York City for only part of the year.
If you changed residency during the year, you will generally need to complete Form IT-360.1, Change of City Resident Status, to calculate the correct amount of New York City tax.
Enter the Number of Days You Lived in New York City
If you were a part-year resident, enter the total number of days you lived in:
- Bronx
- Brooklyn
- Manhattan
- Queens
- Staten Island
This information helps determine your part-year New York City tax and any prorated credits.
Yonkers Resident Questions
Did You Occupy Living Quarters in Yonkers During the Year?
Answer Yes if you maintained a:
- House
- Apartment
- Residence
- Other living quarters
in Yonkers at any time during the tax year.
Were You a Full-Year Resident of Yonkers?
Answer Yes if Yonkers was your permanent residence for the entire year.
Answer No if you moved into or out of Yonkers during the year.
Enter the Number of Days You Lived in Yonkers**
If you were a part-year Yonkers resident, enter the number of days you lived in Yonkers during the tax year.
This information is used to calculate any Yonkers resident income tax surcharge that may apply.
How Is New York City Income Allocated?
If you changed your New York City residency during the year, New York generally allocates income based on the period you were a resident.
When completing Form IT-360.1:
- Column A reports income from your federal return.
- Column B reports income received while you were a New York City resident.
- Column C reports income received while you were a Yonkers resident.
If you became a New York City resident during the year, certain accrued income rules may also apply. Income, gains, losses, deductions, and other tax items may need to be allocated between resident and nonresident periods.
How Is Yonkers Income Allocated?
If you changed your Yonkers residency during the year, Form IT-360.1 is used to calculate:
- Part-year Yonkers resident income tax surcharge
- Applicable income allocation percentages
- Certain part-year resident adjustments
Generally, income earned while you were a Yonkers resident is included when calculating local taxes.
What Happens If I Moved During the Year?
If you moved into or out of New York City or Yonkers:
- Income may need to be allocated between resident and nonresident periods.
- Standard deductions may need to be prorated.
- Dependent exemptions may need to be prorated.
- Certain credits may also be prorated.
- Form IT-360.1 may be required.
New York treats a move as a change in residency only when you permanently leave one residence and establish a permanent residence elsewhere.
How Are Deductions and Exemptions Prorated?
For part-year New York City residents, New York generally prorates:
- Standard deductions
- Dependent exemptions
- Certain credits
based on the number of months you were a New York City resident.
When calculating months of residency:
- A period of more than one-half month counts as a full month.
- A period of one-half month or less does not count as a full month.
For example, a taxpayer who lived in New York City from April through December would generally use a nine-month proration factor.
New York City School Tax Credit
If you qualify, the program generally calculates the New York City School Tax Credit automatically.
Eligibility is based on:
- Residency status
- Filing status
- Income limitations
For many full-year residents with income of $250,000 or less, the credit is generally:
- $63 for Single, Married Filing Separately, or Head of Household filers
- $125 for Married Filing Jointly or Qualifying Surviving Spouse filers
Part-year residents may receive a prorated amount based on months of residency.
New York City Household Credit
The New York City Household Credit may be available based on:
- Federal adjusted gross income
- Filing status
- Number of dependents
For part-year residents, the credit is generally prorated based on the number of months you were a New York City resident.
The program calculates this credit automatically when applicable.
Yonkers Resident Income Tax Surcharge
Residents of Yonkers may be subject to the Yonkers Resident Income Tax Surcharge.
The surcharge is generally calculated automatically based on:
- Residency status
- Taxable income
- Filing status
- Available credits claimed on the return
Yonkers Nonresident Earnings Tax
Most taxpayers will not owe a Yonkers nonresident earnings tax.
However, if you had Yonkers-source wages or self-employment income during a nonresident period, additional forms may be required depending on your situation.
Metropolitan Commuter Transportation Mobility Tax (MCTMT)
The program may also determine whether you are subject to the Metropolitan Commuter Transportation Mobility Tax (MCTMT).
This tax generally applies only to certain self-employed individuals and business owners who have income allocated to the Metropolitan Commuter Transportation District.
Additional questions will appear if the tax applies.
How Does This Affect My Return?
The information entered in this section may:
- Determine whether New York City tax applies
- Determine whether Yonkers taxes apply
- Allocate income for part-year residents
- Calculate local tax credits
- Prorate deductions and exemptions
- Increase or decrease your refund
- Increase or decrease your balance due
Important Information
- There is no separate New York City individual income tax return.
- New York City taxes are calculated as part of the New York State return.
- Yonkers taxes are also calculated on the New York State return.
- If you changed residency during the year, you may need to complete Form IT-360.1.
- Enter accurate residency dates and resident days.
- Part-year residents may need to allocate income between resident and nonresident periods.
- Residency information should reflect where you actually lived during the tax year.
- Incorrect residency information can result in inaccurate local tax calculations.
Additional Information
Before completing the New York City and Yonkers section, review where you lived throughout the year and identify the dates of any moves. New York uses residency information to calculate local taxes, deductions, exemptions, and credits.
If you moved into or out of New York City or Yonkers during the year, completing the residency section accurately helps ensure that your income is allocated correctly and that any local taxes, credits, or part-year resident adjustments are calculated properly.