New York City, Yonkers, and MCTMT

You may be subject to additional tax on your personal income tax return, if you are a:

• resident of New York City or Yonkers,
• part-year resident of New York City or Yonkers,
• nonresident of Yonkers who had earnings from Yonkers, or
• self-employed individual whose net earnings are attributable to the Metropolitan Commuter Transportation District (MCTD). 

To determine your New York City or Yonkers resident status, see Income tax definitions.

New York City or Yonkers resident

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 resident

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 individual 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.

Self-employed individual whose net earnings are attributable to the Metropolitan Commuter Transportation District (MCTD)

You must report Metropolitan Commuter Transportation Mobility Tax (MCTMT) on your personal income tax return if you are a self-employed individual (including an individual partner) with net earnings attributable to either Zone 1 or Zone 2 in the MCTD that exceed the threshold.

The threshold is:

• $50,000 for tax years 2025 and prior.
• $150,000 for tax years 2026 and after.

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

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.

Resources

• 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