New York City Personal Income Tax

If you live in New York City and earn income, you are charged personal income tax. The tax is administered and collected by the New York State Department of Taxation and Finance.

If you are an NYC government employee, but live outside the City and were hired on or after January 4, 1973, you must file Form NYC-1127 every year and pay the City an amount equal to the personal income tax you would owe if you lived in NYC.