New York City income tax estimator
Estimated city tax
$0
This is an estimate of New York City tax only. It does not account for credits, deductions, or a part year allocation. City rates last verified August 2026.
Who owes New York City income tax
New York City income tax is charged on residents of the five boroughs. It is collected with your New York State return rather than separately, so most people first notice it when they move.
Commuters do not pay it. If you live in New Jersey, Connecticut, or Westchester and work in Manhattan, you owe New York State tax on your New York earnings but not city tax. Residency triggers the city layer, and it is decided by two tests rather than by your address.
Yonkers residents pay a separate local surcharge, and there is also a smaller Yonkers charge that can reach nonresidents earning there.
Where you live decides the city layer. Where you work does not.
Reviewed by George Dimov, CPA
Last reviewed
Where New York City returns go wrong
Almost every problem we fix is one of these five.
The move year
You left the city in June and the return treats you as resident for the whole year, or for none of it. Part year allocation is where the money is, and it is the most commonly botched part of a New York return.
Domicile against the day count
Keeping an apartment in the city and spending enough days here can make you a resident even if you consider yourself to live elsewhere. The two tests are separate and either one can catch you.
Working in two states
You have to allocate the income and claim the credit for tax paid to the other state. Missing the credit means paying twice on the same dollar.
Remote work across the border
New York applies the convenience of the employer rule, so remote days worked for your own convenience rather than the employer's necessity can still count as New York days.
Equity and bonuses after a move
Compensation earned in the city but paid after you left can still be city income, allocated by where you worked when you earned it.
What our New York City tax preparation covers
One engagement, all three jurisdictions.
Federal, state and city returns
Prepared together so the numbers agree and the credits flow correctly.
Part year and nonresident returns
For the year you arrived or left, in either direction.
Multi state allocation
Where you worked in more than one state, with the other state credit claimed.
Equity compensation
RSUs, options and ESPP, including grants that straddle a move.
Freelance and self employment
Schedule C, quarterly estimates, and the city’s separate treatment of unincorporated business income.
Prior year corrections
If a past return got the residency or the allocation wrong.
Free consultation
Did you move during the year?
Tell us where you lived, where you worked, and what you were paid. We will confirm which returns are required and quote a flat fee before any work starts.
The firm behind the return, in five numbers.
12+
years serving New York City
150,000+
returns filed
Serving clients in
all 50 states
5 star
rated on Google, Yelp, and Thumbtack
Open
evenings and weekends
How a New York City return engagement runs
Four steps, and the price is agreed at step two.
- 01
Free consultation
We establish your residency position, the states involved, and what needs filing.
- 02
Flat quote
A fixed fee for the full scope, agreed before any work starts.
- 03
Documents
W-2s, 1099s, equity statements, and your prior year return, through the secure portal.
- 04
Preparation and review
A senior CPA checks the residency determination and the allocation before anything is filed.
What New York City tax preparation costs
Priced on complexity rather than by the hour. The main factors:
- 1How many states are involved, and whether any year is a part year.
- 2Whether there is self employment or rental income alongside employment.
- 3Whether equity compensation is in play.
- 4Whether prior years need correcting.
- 5Whether you want planning through the year or the filing alone.
These are the factors, not a quote. Every engagement is scoped and quoted at a flat fee before work starts.
What clients say about a multi state move
“Anytime you have a major change in your situation, whether it’s your family situation, whether it’s your work, whether it’s income or source of income, you want to speak with the tax adviser.”
“I just moved from California to New York so I needed to file Federal, NY and CA tax returns. George took care of everything from start to finish in a timely and transparent fashion. The process was extremely easy and I didn’t have to worry about anything.”
Related New York tax services
This page is general information, not advice for your circumstances. Because residency and allocation turn on facts specific to your year, speak to a CPA before acting on anything here.
Free consultation
Talk to a New York City CPA
Tell us where you lived this year, where you worked, and what you were paid. We will confirm which returns are required and quote a flat fee before any work starts.
