New York City, Yonkers and MCTMT
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 are 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.
The MCTMT (metropolitan commuter transportation mobility tax) applies to you if:
- you are a self-employed individual (including partners) with net earnings from the MCTD that exceeds $50,000*
*Prior to the 2015 tax year the MCTMT was filed separately online or using MTA-6 and was due April 30 for calendar year filers. In addition, for tax years 2009-2011 the threshold was $10,000.
For additional information see Publication 420, Guide to the Metropolitan Commuter Transportation Mobility tax