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New York City, Yonkers, and MCTMT

This webpage is effective for calendar years beginning before January 1, 2026. Updates for the legislative changes that go into effect for calendar years beginning on or after January 1, 2026, will be made at a later date. Check back soon or subscribe for the latest news and updates.

New York City or Yonkers residents

You must report your New York City* resident income tax or your Yonkers resident income tax surcharge on Form IT-201, Resident Income Tax Return, if you:

  • were a New York City or Yonkers resident for the tax year, and
  • are required to file a New York State income tax return.

*New York City includes the Bronx, Brooklyn, Manhattan, Queens and Staten Island.

New York City or Yonkers part-year residents

If you changed your New York City or Yonkers resident status during the year, complete Form IT-360.1, Change of City Resident Status, and submit it with Form IT-201, Resident Income Tax Return, or Form IT-203, Nonresident and Part-Year Resident Income Tax Return, as applicable.

Yonkers nonresident individuals with Yonkers income

You must file Form Y-203, City of Yonkers Nonresident Earnings Tax Return, if you are not a resident of Yonkers and you:

  • earned wages or carried on a trade or business within the city of Yonkers, or are a member of a partnership that carried on a trade or business there; and
  • are required to file a New York State income tax return.

The metropolitan commuter transportation mobility tax (MCTMT) applies to you if:

*The $50,000 threshold is computed on an individual basis for each zone, even if you file a joint income tax return.

For purposes of calculating the MCTMT, the MCTD is divided into two zones:

  • Zone 1: Includes the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island).
  • Zone 2: Includes the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.

For more information about how to calculate the MCTMT, see the instructions for Form IT-201, Resident Income Tax Return, or Form IT-203, Nonresident and Part-Year Resident Income Tax Return.

For additional information, see:

  • IT-201-I, Instructions for Form IT-201, Resident Income Tax Return
  • IT-203-I, Instructions for Form IT-203, Nonresident and Part-Year Resident Income Tax Return
  • IT-360.1-I, Instructions for Form IT-360.1, Change of City Resident Status
  • Y-203-I, Instructions for Form Y-203, Yonkers Nonresident Earnings Tax Return
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