IT-360.1: Yonkers Part-Year Resident Tax

What Is This Form For?

Yonkers has its own local income tax, separate from what you pay New York State. There are two kinds:

• Yonkers Resident Income Tax Surcharge: If you live in Yonkers, you pay this on top of your state tax. It is a percentage of what you owe New York State.
• Yonkers Nonresident Earnings Tax: If you work in Yonkers but don't live there, you pay tax on the money you earn within the city limits.

If you moved during the year, your status changes. Form IT-360.1 is how you draw that line — “This is when I was a Yonkers resident, and this is when I wasn't.”

Who Needs to File This Form

You need to file this form if:

• During the tax year you moved into Yonkers and lived there for only part of it.
• During the tax year you moved out of Yonkers and lived somewhere else for the rest of it.
• You're married, filing separate returns, and your spouse had a different Yonkers residency status than you did for the whole year.

The married filing separately scenario catches many people off guard. If your spouse had a different Yonkers residency status, you need this form regardless of your own move dates.

When You Do NOT Need This Form

• If you lived in Yonkers the whole year, you file as a full-year resident — no IT-360.1 needed.
• If you lived outside Yonkers the whole year and never worked there, you don't file it.

Walking Through the Form

The form is not long, but every line matters.

1. Name & Social Security Number: Standard identification. If you're married filing jointly, both names and both SSNs go here. Make sure they match what's on your tax return exactly.
2. Tax Year: Write the year you're filing for. Easy to overlook, but don't.
3. Check the Box That Fits Your Situation: Boxes for: moving into Yonkers, moving out of Yonkers, or both (if you moved in and then out again during the same year). Check the right one and write in the exact date — be specific, not just the month.
4. Your Old Address and New Address: Enter both addresses clearly to document the move.
5. Spouse Information (if filing separately): If you're married filing separate returns and your spouse was a nonresident for the whole year, check that box and give their name and SSN. This tells Yonkers not to combine your incomes for the calculation.
6. Sign and Date: An unsigned form is like not filing at all. If a paid preparer helped you, they sign too.

Examples from Real Life

Example 1: Moving to the Suburbs

You lived in Yonkers from January through July. On August 1, you moved to Westchester County but kept your same job in downtown Yonkers.

• Jan 1 – Jul 31: Full Yonkers resident — pay the resident surcharge on everything.
• Aug 1 – Dec 31: Nonresident, but you still work in Yonkers — owe the nonresident earnings tax on wages earned during those months.

Example 2: Married, Living Apart

You live in Yonkers all year. Your spouse lives in Connecticut all year and works there. You file separate tax returns. You file Form IT-360.1 and check the box indicating your spouse was a nonresident for the full year. This keeps Yonkers from taxing your spouse's income or combining everything in a way that raises your bill.

Deadlines and Extensions

The deadline is the same as your state tax return. If you file for an extension on your state return, that automatically extends the time to file this form too. You don't need a separate extension for the Yonkers form.

Important: An extension to file is not an extension to pay. If you owe Yonkers tax, you still need to pay by the original due date to avoid interest and penalties.

Records to Keep

The city might ask for proof of your move dates. Hold onto these for at least three years after you file:

• Your lease showing when it started or ended.
• The deed or closing papers if you bought or sold a house.
• Utility bills in your name at your new address.
• Official confirmation of the address change.
• Pay stubs showing when you started or ended a job in Yonkers.

Common Mistakes

• Forgetting to file the form at all — the most significant mistake.
• Using the wrong date. Guessing instead of looking it up. The city can verify this.
• Checking the wrong box. If you moved out, don't check the “moved in” box.
• Not signing. An unsigned form gets sent back or ignored.
• Filing separately but forgetting the spouse information. This messes up the tax calculation for both of you.
• Thinking the form is optional. It's not. If your situation fits, you file it.

Frequently Asked Questions

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

Yes, technically you do. You were a resident for 364 days and a nonresident for 1 or 2 days. The form establishes that. In practice, the tax difference might be tiny, but legally you're supposed to file. If you don't, the city might treat you as a resident for the whole year.

What if I moved multiple times in one year?

It happens. You fill out the form with the dates of each move. The instructions have a way to handle this, or you can attach a separate statement explaining the timeline. A tax professional can help if it's really complicated.

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

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

Does moving within Yonkers count? Like from one apartment to another?

No. This form is for moving into or out of the city, not for moving from one Yonkers address to another. Your residency status doesn't change.

I work in Yonkers but live in another state. Do I need this form?

No. You're a nonresident the whole year. You pay the nonresident earnings tax through other parts of your return. This form is only for people whose residency status actually changed during the year.

Is there a penalty for filing this form late?

The penalty isn't specifically for this form being late — it's for filing your whole tax return late. If you file your state return late, you'll face late-filing penalties, and this form is part of that return.