Question

New York City (not NYS) Part-year Resident Income tax

Forum|Forum|5 years ago
June 6, 2021
1 reply
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I lived in NYC from January to July 2020 and permanently moved to NJ in late July.

I worked for the company located in NYC for the entire year.

I paid the NYC tax from January to July and stopped paying the NYC tax after I moved to NJ.

But I received a bill stating that I owe NYC tax (over $1000). I filed IT-360.1 and also indicated that I only lived in NYC from January to July. But I believe that the amount of city tax I owe on the bill is computed based on my wage from the entire year not my wage from Jan to July. Was I supposed to put only the amount of income I made during the NYC residency in Part 1 column B of the IT-360.1 form? Can someone please explain?

Not A Product Question

S

SundayInSalem

Yes. Form IT-360.1, Part 1, Column B, is the amount of money you made while living in New York City.

Only New York City residents pay New York City income tax. A part-year resident does not pay NYC income tax after they leave the city, even if they continued to work in the five boroughs. So a New Jersey resident working in NYC would pay NY state tax, but not NYC tax.

If you reported all your income as NYC income, you can file an amended return.

U

UNMCAuthor

Do you know if it ok for me to manually calculate the IT-360.1 Part 1, Column B using my paystub? or does the number have to come from W-2?

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SundayInSalem

You can manually calculate NYC income from your pay stub if your employer withheld NYC tax for the whole year.

You would have to show how you came up with that number since you are under examination and want to dispute it.

You will probably also need some documentation showing change of residency, such as expiration of your NYC lease and a closing statement or lease agreement on your NJ house.