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Personal Income Tax
New York City charges a personal income tax to City residents however, the tax is administered and collected by the New York State Department of Taxation and Finance. Most people living outside the City are not subject to NYC personal income tax. However, non-city residents who are Employees of New York City must file Form 1127 and pay taxes each year. The amount is equal to the personal income tax they would owe if they were City residents.  




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