A CPA in NYC with years of experience across New York tax and accounting

New York State and City tax rules

New York State and NYC tax rules: residency, remote work and the UBT

If you live in the five boroughs, you pay both New York State and New York City income tax.

New York State runs its own personal income tax. New York City runs a separate resident income tax on top of it. Move to Yonkers and you pay a city surcharge instead. Move across the Hudson and the whole calculation changes.

Three New York rules catch people out more than any others.

The first is statutory residence. You can be domiciled somewhere else entirely and still be taxed by New York as a resident if you keep a permanent place of abode in the state and spend more than 183 days here. Any part of a day spent in New York counts as a full day, with narrow exceptions such as travel straight through the state or inpatient treatment at a medical facility.

The second is the convenience of the employer rule. If your employer is in New York and you work from home in another state for your own convenience rather than because the job requires it, New York can still treat those days as New York days. New York applies the rule to remote arrangements that began during the pandemic.

The third is the city's Unincorporated Business Tax. Sole proprietors and partnerships carrying on a trade or business in New York City can owe a city tax entirely separate from their state return. That includes freelancers working as sole proprietors.

Then there are the smaller things that add up: sales tax registration and filing for businesses selling into the state, New York's own estate tax, separate from the federal one, and the School Tax Relief credit for homeowners.

George Dimov holds CPA licenses in New York and California, and the firm is federally registered to prepare returns in all fifty states. That combination matters if you are a New York resident with income in other states. See how multi-state tax returns are handled.

Where our clients come from

Areas served across New York City and the wider metro

Years of working in New York have built relationships across the city and the wider metro.

The nearest clients are in Midtown East, Murray Hill, Turtle Bay, Tudor City and Kips Bay, which are the blocks around the building. From there it spreads to Gramercy, the Upper East Side, Hell's Kitchen, Chelsea, the Financial District and Harlem. Across the East River we work with people in Brooklyn Heights, DUMBO, Williamsburg and Park Slope, and in Long Island City, Astoria, Sunnyside, Forest Hills and Flushing. North of the city that means Riverdale, Yonkers and White Plains, and across the Hudson, Jersey City and Hoboken. Remote clients are anywhere from Buffalo to California, because the firm is registered to prepare returns in all fifty states.

• Midtown East
• Murray Hill
• Turtle Bay
• Tudor City
• Kips Bay
• Gramercy
• Upper East Side
• Hell's Kitchen
• Chelsea
• Financial District
• Harlem
• Brooklyn Heights
• DUMBO
• Williamsburg
• Park Slope
• Long Island City
• Astoria
• Sunnyside
• Forest Hills
• Flushing
• Riverdale
• Staten Island
• Yonkers
• White Plains
• Jersey City
• Hoboken

Tell us where you are and we will tell you how to reach us