New York City, Yonkers, and MCTMT
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:
- you are a self-employed individual (including individual partners) with net earnings attributable to either Zone 1 or Zone 2 in the Metropolitan Commuter Transportation District (MCTD) that exceed $50,000*.
*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