N.Y. Comp. Codes R. & Regs. tit. 20 § 263.5
Current through Register Vol. 46, No. 51, December 18, 2024
Tax Law, § 1327, § 12 of § 1340(c); Codes and Ordinances of the City of Yonkers, §§ 92-86, 92-109
A taxpayer who changes residence to or from the City of Yonkers during the tax year may be required to file two returns-a City of Yonkers income tax surcharge return for the period of residence and a City of Yonkers earnings tax return for the period of nonresidence if there are wages or net earnings from self-employment subject to the City of Yonkers earnings tax on nonresidents during the period of nonresidence (see Parts 253 and 266 of this Title).
N.Y. Comp. Codes R. & Regs. Tit. 20 § 263.5