Personal Income Tax

New York City imposes a personal income tax on City residents. The tax is based on the New York State personal income tax and is administered and collected for the City by the New York State Department of Taxation and Finance. In calculating the City tax, a resident uses the same filing status and taxable income as for State purposes but applies different tax rates and credits.


Who is Subject to this Tax?
Every income-earning individual who resides in New York City and every estate and trust must pay New York City personal income tax. Part-year City residents calculate their tax based on income and deductions for the resident period only, and they prorate certain items, such as the standard deduction and personal exemptions.

Most nonresidents of the City are not subject to any City personal income tax. However, nonresidents who are employees of the City of New York must pay the City each year an amount equal to the personal income tax they would owe if they were City residents. Nonresidents in this category are required to file NYC Form 1127.

Tax Forms and Filing Information
The City personal income tax is filed with the standard New York State personal income tax form that is mailed to Albany. As with federal and state income tax, City tax is due by April 15th.

Tax Rates
Tax Year 2009 New York City Personal Income Tax Rates
 View Tax Rates (24k)

As with federal and state tax, the City personal income tax is graduated, based on the filer's income.
More Personal Income Tax Rate Information

Legal Authority
Local Law: Title 11, Chapters 17, Administrative Code
Enabling Act: Tax Law Article 30

Earned Income Tax Credit Information
New York State 2009 EITC Press Release
New York State and Federal EITC Information

General Information
New York State Department of Taxation and Finance
NYC Department of Consumer Affairs
Internal Revenue Service (IRS) Website