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April 6, 2023
Question

Part-Year City Itemized Deductions

  • April 6, 2023
  • 1 reply
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I moved out of New York City in the middle of 2022, and TurbotTax asks me to allocate my Part-Year City Itemized Deductions to my New York City Resident Portion for both Taxes You Paid and Gifts to Charity. I'm not sure how to do this. My income was from a New York City source all year, even after I moved out of the city. Also, how do I allocate the Gifts to Charity? Is it based on where I lived when I made those contributions? Or should I just allocate proportionately by the fraction of the year I was a NYC resident?

    1 reply

    April 6, 2023

    Income is taxed where the work is performed, so if you were still working in New York City, then the income and the taxes paid would still be allocated there.

    If you worked remotely for a company that was in New York City, then the income and taxes paid would only apply to the time you were physically working in the city. 

    The charity donations would be allocated based on where you lived when you made the donation.