IT-360.1: Change of City Resident Status

The Yonkers Tax Rule

Yonkers has two different ways to tax your income, and which one applies depends entirely on whether you live there.

• Resident Tax Surcharge: If you live in Yonkers, you pay this on top of your New York State tax. It is calculated as a percentage of what you owe the state — the price of admission for calling the city home.
• Nonresident Earnings Tax: If you work in Yonkers but don't live there, you pay a tax on the money you earn inside the city limits.

The confusion starts when you move. For part of the year you were a resident. For the other part, you were a nonresident. Which tax applies — and when? That is the exact problem Form IT-360.1 was designed to solve.

Do You Have to File This?

You only need to worry about this form if your living situation shifted in one of these specific ways:

• You Moved Into Yonkers: You moved into Yonkers from somewhere else during the tax year.
• You Moved Out of Yonkers: You packed up and moved out of Yonkers to a new town.
• You Moved In and Out: Rare, but if you did a full circle — moved in, then moved out again in the same calendar year — you note both moves.
• The “Married but Different” Scenario: You're married, filing separately from your spouse, and your spouse had a different residency status than you for the whole year.

You can skip this form if: you lived in Yonkers the whole year (file as a full-year resident), or you lived outside Yonkers the whole year and never worked there.

Filling It Out

The form isn't long, but every line has a purpose. Skipping one can send your return into limbo.

1. Name & Social Security Number: Put your name and SSN exactly as they appear on your main tax return. If you're married and filing jointly, both names and both numbers go here. No nicknames. No abbreviations.
2. The Tax Year: There's a line for the year at the top of the form. Fill it in.
3. Check the Box That Matches Your Story: Boxes for: moving into Yonkers, moving out of Yonkers, or both. Pick the one that applies. Then write in the exact date — not just “July” but “July 15, 2024.” If you closed on a house on the 15th, that's your date. If your lease started on the 1st, that's your date.
4. Addresses: Write your old address and your new address clearly.
5. Spouse Section: If you're filing separate returns and your spouse was a nonresident all year, check the box here and write their name and SSN. This flags the tax department: “I'm filing alone, and my spouse has nothing to do with Yonkers.”
6. Sign It: An unsigned tax form is worthless. Sign and date it. If you paid a preparer, they sign their section too.

Real Life Examples

Example 1: The Cross-County Commuter

You lived in Yonkers from January through September. On October 1, you moved to White Plains. You kept your job at a Yonkers business.

• Jan 1 – Sep 30: File as a resident. Owe the resident surcharge on all income.
• Oct 1 – Dec 31: Nonresident. Still work in Yonkers, so owe the nonresident earnings tax only on wages earned during those last three months.

Form IT-360.1 tells the system to switch your status on October 1.

Example 2: The Separate Lives

You lived in Yonkers all year. Your spouse lived in New Jersey all year. You file your taxes separately. You file Form IT-360.1, check the box indicating your spouse was a nonresident for the full year. This keeps Yonkers from looking at your spouse's income to calculate your tax bill.

Common Mistakes to Avoid

• Forgetting to file it at all: The most significant mistake. The state will eventually notice and send a letter. It's easier to just do it now.
• Using the wrong date: Guessing instead of looking it up. The city can verify this from leases and mortgage documents.
• Checking the wrong box: Double-check whether you moved in or moved out.

What to Keep in Your Records

If you ever get audited, the city will want proof of your move dates. Keep these for at least three years:

• Your lease (start date or end date).
• Closing papers for a house.
• Utility bills at the new address dated around the time you moved.
• Pay stubs showing a change in work location, if applicable.

Frequently Asked Questions

I moved out of Yonkers on December 30. Do I really need to file this for just two days?

Technically, yes. You were a resident for 364 days and a nonresident for one or two days. The law cares about that distinction. If you skip the form, the city has no way of knowing you left and will assume you were a resident for the full 365 days. Filing the form protects you from that assumption.

What if I moved in and out twice in the same year?

It happens. The form has a box for “both” moves, and you can write in the dates. If your timeline is complicated, attach a separate typed statement explaining the full timeline and write “See attached statement” on the form itself.

My spouse and I filed a joint federal return but separate New York State returns. How does this form work?

You will fill out one Form IT-360.1 with both names at the top. In the spouse information section, indicate that your spouse was a nonresident for the full year (if that's the case). Then each of you needs to attach a copy to your separate state tax returns.

Does moving from one apartment in Yonkers to another count?

No. You're still in Yonkers. Your residency status didn't change. This form is specifically for crossing the city border, not for moving across town.

I live in New Jersey. I work in Yonkers. Do I need to file this?

No. You're a nonresident for the whole year, start to finish. You pay the Yonkers nonresident earnings tax through the regular New York State nonresident return process.

I moved out of Yonkers in May, but I still own a rental property there. Do I still need this form?

Yes, you need the form to establish the date you stopped being a resident. Owning rental property does not make you a resident. After you move, you are a nonresident — you will pay tax on the rental income as a nonresident landlord.

Is there a penalty if I file this late?

There's no separate penalty for this specific form being late. The penalty comes if you file your entire New York State tax return late. If you get an extension for your state return, the deadline for this form is extended too.