Personal Income Tax

New York City charges a personal income tax to City residents. The tax is administered and collected for the City by the New York State Department of Taxation and Finance.  A resident uses the same filing status and taxable income as for State purposes, but applies different tax rates and credits.


Who must pay this Tax?
Every income-earning individual, estate and trust  who resides in New York City must pay personal income tax. Part-year residents figure their tax based on income and deductions based only on the days lived in NYC.

Most people living outside the City are not subject to NYC personal income tax. However, non-residents who are employees of the City of New York must file Form 1127 and pay taxes each year.  The amount is equal to the personal income tax they would owe if they were City residents.

Tax Forms and Filing Information
The City personal income tax section is filed with the New York State personal income tax form. It is then mailed to Albany. NYC tax is due by April 15th, along with federal and state income tax.

Tax Rates
Tax Year 2009 New York City Personal Income Tax Rates
 View Tax Rates (24k)

As with federal and state tax, the City personal income tax is graduated, based on the filer's income.
More Personal Income Tax Rate Information

Legal Authority
Local Law: Title 11, Chapters 17, Administrative Code
Enabling Act: Tax Law Article 30

Earned Income Tax Credit Information
New York State 2009 EITC Press Release
New York State and Federal EITC Information

General Information
New York State Department of Taxation and Finance
NYC Department of Consumer Affairs
Internal Revenue Service (IRS) Website