Personal Income Tax & Non-resident NYC Employee Payments

Personal Income Tax
New York City residents must pay a personal income tax, which is administered and collected by the New York State Department of Taxation and Finance.

Non-Resident Employees of the City of New York - Form 1127
Most New York City employees living outside of the five boroughs (hired on or after January 4, 1973) must file form NYC-1127. This form calculates the City waiver liability, which is the amount due as if the filer were a resident of NYC.

Frequently Asked Questions


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