NYC Resident Income Tax Follows the Five Boroughs

New York State Tax says New York City includes the Bronx, Brooklyn, Manhattan, Queens, and Staten Island. Full-year and part-year city residents may have additional city tax. A city resident reports NYC resident income tax on Form IT-201 if required to file a New York State return. Nonresidents are not liable for NYC personal income tax.

Near the city line, do not decide from a commute or mailing label alone. Brooklyn and Queens are in New York City; Nassau and Westchester are not. Keep the home address, dates of residence, filing year, and Form IT-201 information together when checking the residency question.