NYC Tax Atlas

Residency & Moving

New address ≠ new domicile.

• Who Pays NYC Personal Income Tax?

  New York City personal income tax generally applies to New York City residents. Simply working in New York City does not, by itself, make a nonresident subject to NYC resident personal income tax. A person can work in NYC and have a New York State income-tax obligation without becoming subject to NYC resident personal income tax.

• Do I Still Pay NYC Tax After Moving Away?

  Generally, NYC resident personal income tax stops when you are no longer a New York City resident. The difficult part can be determining when your NYC residency actually ended. Changing your mailing address, getting a new driver's license, or spending more time somewhere else does not necessarily settle the tax-residency question by itself.

• NYC 184-Day Rule: When Day Count Can Make You a Resident

  Spending more than 183 days in New York City can be part of the statutory-residency test, but day count is not the whole test. For statutory residency, the permanent-place-of-abode requirement also matters. Separately, a person domiciled in NYC can be a NYC resident without relying on the statutory-residency test at all.

• Keeping a NYC Home After Moving

  Keeping a home in New York City after moving somewhere else does not automatically mean you remain a NYC resident. But the retained home can be an important fact. Depending on the circumstances, it can matter to both domicile analysis and the statutory-residency rules.

• NYC Section 1127 for Nonresident City Employees

  Certain New York City government employees who live outside the city can be required to make a payment under Section 1127 based on the NYC personal income tax they would have paid if they were city residents. That does not make the employee a NYC resident, and the Section 1127 payment is not the same thing as NYC resident personal income tax.

Work & Multi-State Income

Where you live ≠ where your income is sourced.

• NYC Section 1127 for Nonresident City Employees

  Certain New York City government employees who live outside the city can be required to make a payment under Section 1127 based on the NYC personal income tax they would have paid if they were city residents. That does not make the employee a NYC resident, and the Section 1127 payment is not the same thing as NYC resident personal income tax.

• Living in New Jersey and Working in New York

  Generally, a New Jersey resident who earns wages from work sourced to New York can have a New York State nonresident income-tax filing obligation. Working in New York City does not, by itself, make the employee subject to NYC resident personal income tax. New Jersey residency creates a separate resident-state tax analysis, including the interaction between income taxed by both states and any available resident credit.

• New York Remote-Work Tax

  Remote work does not have one New York tax rule. The analysis depends first on what kind of income you are earning. Employee wages can raise New York wage-sourcing and convenience-of-the-employer questions. Self-employed income follows a different business sourcing and allocation analysis.

• New York Convenience-of-the-Employer Rule

  For certain nonresident employees whose assigned or primary office is in New York, days worked outside New York can still be treated as New York workdays when the work is performed for the employee's convenience rather than because the employer requires it. The rule concerns employee wage sourcing. It is not a universal remote-work rule for freelancers or business owners.

Retirement

Retirement income is not one kind of income.

• Is Social Security Taxable in New York?

  New York does not include Social Security benefits in New York taxable income. That is different from the federal rule, where part of Social Security benefits can be taxable depending on the taxpayer's facts.

• New York $20,000 Pension & Annuity Exclusion

  New York can allow qualifying taxpayers to exclude up to $20,000 of certain pension and annuity income from New York adjusted gross income. But not every retirement distribution qualifies, and eligibility depends on facts including age and the type and timing of the distribution.

• Does New York Tax Government Pensions?

  It depends on which government paid the pension. Qualifying New York State and local government pensions and qualifying federal government pensions can receive different New York treatment from other pension income. An out-of-state government pension should not automatically be treated as though it were a New York State, local, or federal government pension.

Homeowners & Property Benefits

Same home. Different rules.

• STAR Eligibility

  STAR can reduce school property taxes for qualifying New York homeowners, but eligibility depends on which STAR benefit applies and the homeowner's facts. The STAR credit and the legacy STAR exemption are not the same program mechanism and do not use every rule identically.

• STAR Credit vs STAR Exemption

  The STAR credit and STAR exemption can both provide school-property-tax relief, but they deliver the benefit differently and have different administrative and eligibility rules. For many homeowners, especially newer owners, the relevant program is the STAR credit rather than the legacy exemption.

• Enhanced STAR

  Enhanced STAR provides an enhanced property-tax benefit for qualifying older homeowners, subject to age, ownership and residency, income, and current benefit-year requirements. For the 2026 benefit year, the Enhanced STAR income limit is $110,750, applied to the combined incomes of the owners and their spouses who primarily reside on the property.

• NYC Non-Primary Residence Property Surcharge

  New York City has a temporary property-tax surcharge for certain high-value residential properties that are not used as a qualifying primary residence. Whether it applies depends on the property's classification, value, ownership/use facts, and the applicable property-tax year.

Self-Employment & Business

Business income ≠ one NYC tax.

• Do Freelancers Pay NYC UBT?

  Potentially. New York City Unincorporated Business Tax can apply to taxable income allocated to New York City from covered unincorporated business activity. Being self-employed does not automatically mean the taxpayer's final NYC tax cost is simply 4% of income.

• Does NYC Recognize S Corporations?

  New York City does not recognize the federal or New York State S corporation election in the same way those systems do. A qualifying S corporation doing business in New York City can remain subject to NYC corporate-tax treatment even though its federal income generally passes through to shareholders. New York State also has its own S-corporation election rules.

Family, Household & Credits

Same household ≠ same eligibility test.

No published Atlas entries in this category yet.

Buying, Renting & Selling Property

One property. Multiple tax systems.

• New York Mansion Tax on NYC Property

  New York State imposes an additional real estate transfer tax commonly called the mansion tax on certain residential real-property transfers at or above the applicable consideration threshold. For property in New York City, additional supplemental rates can apply at higher consideration levels. The property may be in NYC, but the mansion-tax framework is a New York State transfer-tax rule.

• NYC Non-Primary Residence Property Surcharge

  New York City has a temporary property-tax surcharge for certain high-value residential properties that are not used as a qualifying primary residence. Whether it applies depends on the property's classification, value, ownership/use facts, and the applicable property-tax year.

Seniors, Disability & Renters

“My income” doesn’t always mean the same thing.

• SCRIE: NYC Rent Freeze for Seniors

  SCRIE can freeze the rent of an eligible older New York City tenant in qualifying regulated housing when the program's age, tenancy, household-income, and rent-burden requirements are met. Current program rules must be distinguished from proposals to expand eligibility.