NYC Part-Year Resident Tax & Paycheck Calculator — Estimate Your Take-Home Pay After Moving Into or Out of NYC

What Is a Part-Year NYC Resident?

A part-year NYC resident is someone who lived in New York City for only part of the tax year. Your residency status determines which taxes you owe and which forms you file.

NYC has three residency classifications:

Status	Definition	NYC Tax Owed
Full-Year Resident	Lived in NYC the entire year	100% of NYC tax on all income
Part-Year Resident	Moved into or out of NYC during the year	Prorated: days in NYC ÷ 365 × full-year tax
Non-Resident	Lived outside NYC the entire year	$0 NYC tax (but may pay NY State tax)

The 183-Day Rule Explained

New York State uses the statutory residency test to determine full-year residency. You are considered a New York State statutory resident if you maintain a permanent place of abode in NY and spend more than 183 days (that is, 184 days or more) in the state during the tax year. Spending exactly 183 days keeps you a non-resident under this test.

For part-year NYC residents, this rule determines when your residency begins and ends. The day count includes:

• Days you physically spent in New York State
• Partial days count as full days
• Even a few hours in NY on any given day counts as one full day

If you moved into NYC on July 1, you will spend 184 days in the city through December 31, which meets the 184-day threshold. However, since you did not maintain a permanent place of abode there for the full year, you would be a part-year resident from your move-in date — not a full-year statutory resident.

Domicile vs. Statutory Residency

Domicile is your permanent home — the place you intend to return to. Statutory residency is based on the 184-day threshold and does not require intent. For part-year residents:

• Domicile test: Where is your permanent home?
• Statutory test: Did you spend more than 183 days (184+) in NY while maintaining a permanent place of abode there?
• If either test applies, you are a NY resident for tax purposes

Part-year residents who move mid-year typically do not meet both conditions simultaneously, so they are taxed only on the days they actually lived in NYC.

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2026 NYC Tax Rates for Part-Year Residents

As a part-year NYC resident, your city tax is prorated based on the number of days you lived in NYC. But first, you need to know the full-year rates.

New York City Resident Tax Brackets 2026 (Single Filers)

Taxable Income	Tax Rate
$0 – $12,000	3.078%
$12,001 – $25,000	3.762%
$25,001 – $50,000	3.819%
$50,001+	3.876%

For part-year residents, the calculator applies these rates to your NY taxable income (gross pay minus the NY State standard deduction) to determine the full-year NYC tax, then prorates that amount by your city-income percentage (days in NYC ÷ 365).

New York State Tax Brackets 2026 (Single Filers)

Taxable Income	Tax Rate
$0 – $8,500	3.90%
$8,501 – $11,700	4.40%
$11,701 – $13,900	5.15%
$13,901 – $80,650	5.40%
$80,651 – $215,400	5.90%
$215,401 – $1,077,550	6.85%
$1,077,551 – $5,000,000	9.65%
$5,000,001 – $25,000,000	10.30%
$25,000,001+	10.90%

These rates reflect the middle-class tax cut enacted in New York's FY2026 Budget (Chapter 59, Laws of 2025), effective January 1, 2026. The bottom five brackets were reduced by 0.1 percentage point, and the high-income surcharge rates (9.65%–10.90%) were extended through 2032.

Part-year residents pay NY State tax on all income earned while they were NY residents, plus any NY-source income (such as wages from a NY employer) earned while they were not residents. So unlike NYC city tax, NY State tax is not simply prorated by your city residence days — but it also does not apply to every dollar you earn all year. Form IT-203 walks you through the exact allocation.

Yonkers Surcharge: What Part-Year Residents Need to Know

Yonkers has a surcharge on NY State tax instead of a separate city tax. If you lived in Yonkers for part of the year, you owe 16.75% of your NY State tax liability for that period.

The calculator above includes a city-tax dropdown where you can select None (no city tax), NYC, or Yonkers to match your situation.

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How NYC Part-Year Resident Tax Is Calculated

Your part-year NYC tax is computed in three steps. The calculator above does this automatically, but understanding the method helps you verify your results.

Step 1: Calculate your tax as if you were a full-year NYC resident. Use the full-year tax brackets and your total taxable income for the year.

Step 2: Calculate your city-income percentage. Divide the number of days you lived in NYC by 365 (or 366 in leap years).

Step 3: Multiply your full-year tax by your city-income percentage. This gives you your actual NYC tax liability.

For example, if you moved into NYC on July 1, you lived in NYC for 184 days. Your city-income percentage is 184 ÷ 365 = 50.4%. If your full-year NYC tax would be $2,472, your actual NYC tax is $2,472 × 50.4% = $1,246.

The calculator above shows your full-year NYC tax and your actual prorated tax side by side, so you can see exactly how your move date affects your tax bill.

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Real-World Examples: NYC Part-Year Resident Tax

Real numbers make tax calculations easier to understand. Here are three common scenarios with complete breakdowns using 2026 rates.

Example 1: Moved Into NYC on July 1 ($100,000 Salary)

Scenario: You moved from Chicago to Manhattan on July 1. Your annual salary is $100,000. You are single with no pre-tax deductions.

Example 2: Moved Out of NYC on September 30 ($150,000 Salary)

Scenario: You moved from NYC to Miami on September 30. Your annual salary is $150,000. You are single with no pre-tax deductions.

Example 3: Work in NYC, Live in NJ (Non-Resident)

Scenario: You live in New Jersey and commute to your NYC job. Your annual salary is $120,000. You are single with no pre-tax deductions.

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How Your Paycheck Changes as a Part-Year NYC Resident

Your actual paycheck as a part-year NYC resident depends on more than just your gross salary. Here is everything that gets deducted from your paycheck.

Federal Withholding

Federal income tax is based on your total annual income and filing status. Your employer withholds this from every paycheck using the IRS withholding tables. The 2026 federal standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household, per IRS Rev. Proc. 2025-32. The federal tax brackets for 2026 are progressive, meaning higher income portions are taxed at higher rates.

NY State Withholding

NY State income tax applies to all income earned in New York — regardless of your residency status. Starting January 1, 2026, New York reduced the bottom five tax brackets as part of the middle-class tax cut enacted in the FY2026 state budget. The standard deduction for NY State is $8,000 for single filers and $16,050 for married filing jointly.

NYC Withholding

NYC city tax is withheld from your paycheck if your employer believes you are a NYC resident. This is where part-year residents often encounter problems. If you moved out of NYC, your employer might keep withholding NYC tax unless you formally update your address and submit a new IT-2104 form.

FICA (Social Security and Medicare)

Social Security is 6.2% of your wages up to $184,500 for 2026 (up from $168,600 in 2024 — the 2026 wage base is $184,500 per the Social Security Administration). Medicare is 1.45% of all wages, with an additional 0.9% if you earn over $200,000 (single) or $250,000 (married filing jointly). These deductions are not residency-dependent — they apply to all workers regardless of where you live.

NY DBL (Disability Benefits Law) and PFL (Paid Family Leave)

New York State has two mandatory payroll deductions for employees:

• DBL (Disability Benefits Law): 0.5% of wages up to $120/week, capped at $0.60 per week ($31.20 per year maximum employee contribution). The DBL deduction is a very low flat cap — the employer pays the remainder of the premium cost.
• PFL (Paid Family Leave): 0.432% of gross wages for 2026, capped at an annual maximum of $411.91 per employee (set by the NY Department of Financial Services). The 2026 PFL rate increased from 0.388% in 2025.

These deductions apply to all NY-based employees, regardless of residency status.

Pre-Tax Deductions

Contributions to pre-tax accounts reduce your taxable income, which lowers your tax bill. Common pre-tax deductions include:

• 401(k) or 403(b): Reduces federal, state, and city tax
• Health insurance premiums: Typically pre-tax
• FSA or HSA contributions: Pre-tax health savings

The calculator above includes these deductions, so you can see exactly how they impact your take-home pay.

Why Your Paycheck Might Change Mid-Year

When you move into or out of NYC, your payroll department should update your withholding. But here is what often happens:

Scenario	What Should Happen	What Often Happens
Move into NYC	NYC withholding starts after move date	May start immediately (over-withholding)
Move out of NYC	NYC withholding stops after move date	Often continues (over-withholding)

If your withholding is incorrect, you will need to file a tax return to claim a refund. The calculator above helps you estimate your actual tax liability so you can compare it to what your employer is withholding.

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Which Tax Forms Do You Need to File as a Part-Year NYC Resident?

Part-year NYC residents must file specific forms to report their income and claim the correct tax proration. Filing the wrong form is a common mistake that can delay your refund or trigger an audit.

IT-201 vs. IT-203 — Which One Do You File?

Form	Who Files It	What It Does
IT-201	Full-year NY residents	Reports full-year income, pays full tax
IT-203	Part-year residents + non-residents	Allocates income, prorates tax

As a part-year NYC resident, you must file Form IT-203. Do not file IT-201 — that form is only for people who lived in NY the entire year.

Form IT-203 uses an allocation formula to determine how much of your income is taxable in NY. You enter your total income, then enter your NY income separately. The tax is calculated on your total income and then allocated based on the ratio of NY income to total income.

Form IT-360.1 — Change of City Resident Status

Form IT-360.1 is specifically for NYC residents who moved into or out of the city during the year. This form notifies the NY State Department of Taxation and Finance that your city residency status has changed.

You must file IT-360.1 if:

• You moved into NYC during the tax year
• You moved out of NYC during the tax year
• You changed your residency status between NYC, Yonkers, or outside the city

The form has four parts:

• Part 1: Your personal information and residency dates
• Part 2: Income allocation for part-year residents
• Part 3: NYC tax calculation for your part-year period
• Part 4: Yonkers surcharge calculation (if applicable)

Note: Form IT-360.1 only reports your residency status change — it does not perform the tax calculation. The actual part-year tax return (Form IT-203) uses an income-allocation method described in Publication NYS-50-T-NYS. The calculator above is a simplified estimate: it computes your full-year NYC tax and prorates it by your days of NYC residency. It is designed for quick planning and is not a substitute for the official Form IT-203 calculation.

Form IT-203-B — Income Allocation

If you have business income, rental income, or other non-wage income, you may need to file Form IT-203-B alongside your IT-203. This form allocates business income between NY and other states.

For most employees with only W-2 income, Form IT-203-B is not required. The calculator above assumes all income is from wages, which is the most common scenario for part-year residents.

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What If Your Employer Keeps Withholding NYC Tax After You Move?

This is the most common problem part-year NYC residents face. Employers often fail to update withholding when an employee moves out of the city.

If your employer keeps withholding NYC city tax after you move out, you have two options:

Option 1: Correct Your Withholding Immediately

Take these steps to stop incorrect withholding as soon as possible:

1. Update your address with HR. Provide your new address outside NYC in writing. Use your new address on all payroll forms.
2. Submit a new IT-2104 form. This is the NY State withholding certificate. Use our NY withholding allowance calculator to set the right allowances. Check the box that indicates you are no longer a NYC resident. Your employer will use this to adjust your withholding.
3. Review your next pay stub. Check that NYC city tax is no longer being withheld. If it is still being deducted, follow up with HR immediately.
4. Keep written records. Save copies of your address change and IT-2104 submission. If your employer continues withholding incorrectly, you will need these records when filing your tax return.

Option 2: Claim a Refund on Your Tax Return

If your employer already withheld NYC tax after you moved out, you can claim a refund on your Form IT-203. Here is how:

1. File Form IT-203 as a part-year resident. Report your correct residency period and city-income percentage.
2. Calculate your actual NYC tax liability. Use the formula: full-year NYC tax × city-income percentage. The calculator above does this automatically.
3. Compare actual tax to withheld amount. If the withheld amount exceeds your actual liability, the difference is your refund.
4. Complete the refund section. The excess withholding will be refunded to you when your return is processed.

Template: Letter to Employer for Address Change

Use this template to notify your employer of your move:

Send this letter via email and keep a copy for your records. If your employer does not respond within two weeks, follow up with a phone call or in-person visit to HR.

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NYC vs. NJ vs. CT — Should You Move to Save on Taxes?

Many part-year NYC residents eventually consider a full move to save on taxes. While NYC has a city income tax, New Jersey and Connecticut do not. Here is how the tax burden compares for a $100,000 salary.

Tax Type	NYC Resident	NYC Part-Year	NJ Resident (Commute to NYC)	CT Resident (Commute to NYC)
NY State Tax	$4,860	$4,860	$0*	$0*
NYC City Tax	$3,441	$1,735 (50.4%)	$0	$0
Home State Tax	$0	$0	$5,050**	$4,500**
Total State + City	$8,301	$6,595	$5,050	$4,500

* Non-residents pay NY State tax only on income earned in NY. They do not pay NJ or CT tax on NY wages if they work in NY, but they pay home state tax on all income.

** NJ and CT residents who work in NY receive a credit for taxes paid to NY. The table above shows estimated net home state tax after credit.

For a $100,000 salary, moving to NJ or CT could save you $3,250–$3,800 annually in state and city taxes compared to a full-year NYC resident. However, you must consider:

• Commute costs: NJ Transit, Metro-North, or driving expenses
• Property taxes: NJ and CT have high property taxes that may offset income tax savings
• Quality of life: Schools, neighborhoods, and lifestyle preferences
• Commute time: The time cost of a longer commute

The calculator above can help you estimate your actual tax burden as a part-year resident, giving you the data you need to make an informed decision about where to live.

What About Working Remotely?

If you work remotely for a NYC-based company but live outside NYC, you generally do not pay NYC city tax. However, you may still pay NY State tax on your income if your employer is based in NY.

For part-year residents, remote work during your NYC residency period counts as NYC-sourced income. After you move out, remote work performed outside NYC is not subject to NYC city tax.

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How the NYC Part-Year Resident Tax Calculator Works

This calculator uses official 2026 tax rates and follows the NY State Department of Taxation and Finance methodology for part-year residents.

Calculation Methodology

The calculator computes your tax in the following order:

1. Gross income: Your annual salary before any deductions
2. Pre-tax deductions: 401(k), health insurance, FSA, and HSA contributions subtracted from gross income
3. Standard deductions: Federal standard deduction $16,100 (single) / $32,200 (MFJ) / $24,150 (HoH) per IRS Rev. Proc. 2025-32; NY State standard deduction $8,000 (single) / $16,050 (MFJ) / $11,200 (HoH)
4. Federal income tax: Calculated using the 2026 federal progressive tax brackets per IRS Rev. Proc. 2025-32
5. NY State income tax: Calculated using the 2026 NY State progressive tax brackets (reduced rates effective January 1, 2026 per Chapter 59, Laws of 2025)
6. NYC city tax: Calculated on your NY taxable income (gross pay minus NY State standard deduction) using four 2026 brackets (3.078% / 3.762% / 3.819% / 3.876%), then prorated by your city-income percentage
7. Yonkers surcharge: If selected, 16.75% of NY State tax is added
8. Social Security: 6.2% of wages up to the 2026 wage base of $184,500 (per SSA)
9. Medicare: 1.45% of all wages, plus 0.9% Additional Medicare Tax on wages above $200,000 (single) or $250,000 (MFJ)
10. NY DBL: 0.5% of wages capped at $0.60/week ($31.20/year maximum employee contribution)
11. NY PFL: 0.432% of gross wages, capped at $411.91/year (2026 rate per NY Dept. of Financial Services)

Data Sources

All tax rates and limits in this calculator come from official sources:

• NY State tax brackets: NY State Department of Taxation and Finance, Publication NYS-50-T-NYS (1/26), effective January 1, 2026
• NYC tax brackets: NY State Department of Taxation and Finance, Publication NYS-50-T-NYC (1/26), 2026
• Federal tax brackets & standard deductions: Internal Revenue Service, Revenue Procedure 2025-32, 2026
• Social Security wage base: Social Security Administration, 2026 ($184,500)
• NY PFL rate: NY Department of Financial Services, 2026 Rate Decision (0.432%, cap $411.91)
• NY DBL employee contribution: NY Workers' Compensation Law (0.5%, cap $0.60/week)

Assumptions and Limitations

• This calculator assumes all income is from W-2 wages. It does not handle self-employment, business, or investment income.
• The calculator uses the standard deduction only. Itemized deductions are not supported.
• The calculator assumes you have no dependents. Child tax credits and other credits are not included.
• The calculator uses your move dates to determine the city-income percentage. It does not account for the NY statutory residency test (184-day rule).
• The calculator does not include local taxes from other states, counties, or cities.
• The calculator does not include the commuter tax — this tax is no longer in effect and was abolished in 1999.

Disclaimer

References and Official Links

• NY State Department of Taxation and Finance — Official tax forms and rates
• NY State Tax Tables 2026 — Official state tax brackets
• Form IT-203 — Nonresident and Part-Year Resident Tax Return
• Form IT-360.1 — Change of City Resident Status
• IRS 2026 Tax Inflation Adjustments (Rev. Proc. 2025-32)
• Social Security Wage Base 2026 ($184,500) — Official SSA wage cap
• NY DFS 2026 PFL Rate Decision — 0.432%, capped at $411.91

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Stay Updated

Tax rates and rules change every year. This page was updated for the 2026 tax year (August 2026). Bookmark this page and check back each January for updated rates.

Have questions about your specific situation? Contact us or consult a licensed CPA for personalized tax advice.

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Why This Calculator Uses Your Actual Move Dates

Many general NYC paycheck calculators assume you lived in the city all year. That is fine for full-year residents, but it does not reflect the situation of part-year residents who moved into or out of NYC mid-year. If you lived in NYC the whole year, the full-year NYC local income tax calculator is the right tool for you.

This tool is built specifically for that scenario. Here is how it differs from a typical full-year paycheck calculator:

Part-Year Residency vs. a Full-Year Calculator

Feature	Typical Full-Year Paycheck Calculator	This Part-Year Calculator
NYC tax base	Assumes NYC residency for the full year	Prorates NYC tax by your actual days in NYC
Move dates	No move-in / move-out date inputs	Uses your actual move-in and move-out dates
Full-year vs. part-year	Shows one full-year result	Shows full-year and part-year side by side
Paycheck impact	Annual totals only	Also shows take-home per paycheck
City options	NYC only, or no city option at all	NYC, Yonkers, or no city tax (e.g. NJ/CT commuters)

What This Calculator Does

• Uses your actual move dates. Enter when you moved into or out of NYC. The calculator prorates your tax to the exact day.
• Shows full-year vs. part-year side by side. See exactly how much moving into or out of NYC changes your tax bill.
• Calculates paycheck impact. See your take-home pay per paycheck, not just annual numbers.
• Handles NYC, Yonkers, or no city tax. Choose the option that matches your situation.
• Shows your allocation percentage. Understand exactly how much of your income is subject to NYC tax.
• Explains the math. Every number is transparent — you can see how your tax was calculated step by step.

Built for People Who Are Moving

This calculator was designed for people moving into or out of NYC — not for accountants. The inputs are simple, the explanations are clear, and the results are actionable.

Whether you are:

• Accepting a job offer and deciding where to live
• Planning a move out of NYC to save on taxes
• Checking if your employer is withholding correctly
• Filing your taxes and need to estimate your liability

This calculator gives you the numbers you need to make informed decisions.

Verified for Accuracy

Every tax rate and calculation method in this tool comes directly from official sources:

• NY State Department of Taxation and Finance (2026 rates — Publication NYS-50-T-NYS 1/26)
• Internal Revenue Service (2026 federal rates — IRS Rev. Proc. 2025-32)
• Social Security Administration (2026 FICA wage base — $184,500)
• NY Department of Financial Services (2026 PFL rate — 0.432%, cap $411.91)

We update this calculator every year to reflect the latest tax laws and rates.

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Related New York Payroll & Tax Calculators

If you found this part-year NYC calculator useful, these related tools may also help:

• New York SDI & Paycheck Calculator — break down your NY State Disability and other deductions
• New York Leave Benefits Calculators — PFL and paid leave deductions
• New York Paycheck & Payroll Calculators — all of our NY paycheck tools in one place

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Frequently Asked Questions About NYC Part-Year Resident Taxes

Get answers to the most common questions about part-year NYC residency, taxes, and forms.

How do I calculate my NYC tax if I moved into NYC mid-year? +

To calculate your NYC tax as a part-year resident, first compute your tax as if you were a full-year NYC resident using your total annual income. Then multiply that amount by your city-income percentage — the number of days you lived in NYC divided by 365. This gives you your actual NYC tax liability for the part-year period. For example, if you moved in on July 1 (184 days), your city-income percentage is 50.4%, so you pay 50.4% of the full-year NYC tax.

How do I calculate my NYC tax if I moved out of NYC mid-year? +

If you moved out of NYC during the year, you are taxed as a part-year resident. Calculate your tax as if you lived in NYC the full year, then multiply by your city-income percentage — the number of days you actually lived in NYC divided by 365. You only pay NYC tax on income earned during your NYC residency period. For example, if you moved out on September 30 (273 days), your city-income percentage is 74.8%, so you pay 74.8% of the full-year NYC tax.

What is the 183-day rule for NYC residency? +

New York State's statutory residency test is commonly called the "183-day rule," but the actual threshold is more than 183 days — meaning 184 days or more. If you spend 184 or more days in New York State during a calendar year AND maintain a permanent place of abode there, you are considered a statutory resident subject to full NY income tax on worldwide income. Spending exactly 183 days keeps you a non-resident under this test. For part-year residents, this rule works alongside the domicile test to determine your residency status. Any part of a day spent in NY counts as a full day toward the total.

Do I file IT-201 or IT-203 as a part-year NYC resident? +

Part-year residents of New York State must file Form IT-203, not IT-201. IT-201 is for full-year residents. Form IT-203 allows you to allocate your income between your period of NYC residency and non-residency, and it includes the NYC resident tax calculation for your part-year period. Filing IT-201 as a part-year resident will result in an incorrect tax calculation and may trigger an audit.

What is Form IT-360.1 and do I need to file it? +

Form IT-360.1 is the Change of City Resident Status form. You must file it if your NYC residency status changes during the year — either moving into NYC or moving out. It allows the NY State Department of Taxation and Finance to track your part-year residency status for city tax purposes. If you do not file IT-360.1, your employer and the tax department may incorrectly treat you as a full-year resident.

Will my employer automatically stop withholding NYC tax when I move out? +

No, your employer will not automatically stop withholding NYC tax. You must notify your employer in writing of your change of address and submit a new Form IT-2104 (NYS withholding certificate) with your new address. If your employer continues withholding after you move, you may need to request a correction or claim a refund on your tax return.

What if my employer kept withholding NYC tax after I moved out? +

If your employer continued withholding NYC tax after you moved out, you can claim a refund on your Form IT-203. File your part-year resident return, report your correct city-income percentage, and the over-withheld amount will be refunded to you as part of your tax return processing. Keep copies of your address change notification and IT-2104 submission as proof.

How much NYC tax will I pay if I lived there for 6 months? +

If you lived in NYC for 6 months (approximately 182–183 days), your city-income percentage is about 50%. Your NYC tax would be 50% of what a full-year NYC resident with the same income would pay. For example, if your full-year NYC tax is $5,000, your part-year tax would be approximately $2,500. The exact amount depends on the exact number of days and your income level, since NYC uses four progressive brackets (3.078%, 3.762%, 3.819%, and 3.876%).

Do I pay NYC tax on income earned before I moved into the city? +

No. NYC tax only applies to income earned during your period of NYC residency. Income earned before you moved into NYC is not subject to NYC city tax. Your city-income percentage only applies to the days you were actually a resident. This is why entering your correct move date is critical for accurate calculation.

What is the difference between a part-year resident and a non-resident? +

A part-year resident lived in NYC for part of the tax year and pays city tax on income earned during that period. A non-resident did not live in NYC at all during the tax year and pays no NYC city tax — but may still pay NY State tax on income sourced to New York. Non-residents who commute to work in NYC do NOT pay NYC city tax.

How does the NYC part-year resident tax compare to NJ state tax? +

New Jersey does not have a city-level income tax like NYC. NJ has a state income tax only (ranging from 1.4% to 10.75%). For part-year residents who move between NY and NJ, you would pay NY State tax on income earned in NY and NYC city tax on income earned during your NYC residency period. You may be eligible for a credit in your home state for taxes paid to NY.

Can I get a refund if my employer over-withheld NYC tax? +

Yes. If your employer withheld NYC city tax for the entire year but you were only a part-year resident, you can claim a refund on your Form IT-203. Your refund will equal the excess withheld over your actual tax liability based on your city-income percentage. File electronically for the fastest refund processing (3-4 weeks).

What is the NYC tax rate for 2026? +

For 2026, NYC resident tax has four brackets for single filers: 3.078% on income up to $12,000; 3.762% from $12,001 to $25,000; 3.819% from $25,001 to $50,000; and 3.876% on income over $50,000. For part-year residents, these rates are applied to your total annual taxable income to determine a full-year NYC tax figure, which is then multiplied by your city-income percentage (days in NYC ÷ 365) to arrive at your actual tax liability.

Do I need to file a NYC tax return if I only lived there for 3 months? +

Yes. If you lived in NYC for any part of the tax year and had income during that period, you must file a part-year resident return. You will file Form IT-203 (not IT-201), and your tax will be prorated based on your days of NYC residency. Even if your income is low, you should file to report your correct withholding and claim any refund you are owed.

How do pre-tax deductions affect my NYC part-year tax? +

Pre-tax deductions like 401(k) contributions, health insurance premiums, and HSAs reduce your taxable income. Since NYC tax is based on your taxable income, higher pre-tax deductions mean lower NYC tax. The calculator above includes these deductions, so you can see exactly how much they save you. For part-year residents, the deduction benefit is also prorated based on your city-income percentage.