New York City or Yonkers residents and part-year residents or individuals with Yonkers income
You must report your New York City income tax or your Yonkers resident income tax surcharge on your state return if you:
- were a New York City or Yonkers resident for the tax year, and
- have to file a New York State return.
If you changed your New York City or Yonkers resident status during the year, complete Form IT-360.1, Change of City Resident Status.
Individuals with Yonkers income
If you're not a Yonkers resident, you must file Form Y-203, City of Yonkers Nonresident Earnings Tax Return, if you:
- earned wages or self-employment income from within the city of Yonkers, and
- have to file a New York State income tax return.