NYC Tax Atlas

New York City personal income tax generally applies to New York City residents.

Generally, NYC resident personal income tax stops when you are no longer a New York City 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.

Keeping a home in New York City after moving somewhere else does not automatically mean you remain a NYC resident.

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.

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.

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.

Remote work does not have one New York tax 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.

New York does not include Social Security benefits in New York taxable income.

New York can allow qualifying taxpayers to exclude up to $20,000 of certain pension and annuity income from New York adjusted gross income.

It depends on which government paid the pension.

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 STAR exemption can both provide school-property-tax relief, but they deliver the benefit differently and have different administrative and eligibility rules.

Enhanced STAR provides an enhanced property-tax benefit for qualifying older homeowners, subject to age, ownership and residency, income, and current benefit-year requirements.

New York City has a temporary property-tax surcharge for certain high-value residential properties that are not used as a qualifying primary residence.

Potentially.

New York City does not recognize the federal or New York State S corporation election in the same way those systems do.

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.

New York City has a temporary property-tax surcharge for certain high-value residential properties that are not used as a qualifying primary residence.

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.