N.Y. Comp. Codes R. & Regs. tit. 20 § 266.1

Current through Register Vol. 46, No. 16, April 17, 2024

Section 266.1 - Change of resident status during year-general rules for filing City of Yonkers returns

Tax Law, § 1327, § 12(a) of § 1340(c); Codes and Ordinances of the City of Yonkers, §§ 92-86(a), 92-109(a)

(a) If a taxpayer changes resident status during the taxable year from City of Yonkers resident to City of Yonkers nonresident, or from City of Yonkers nonresident to City of Yonkers resident (including an individual domiciled in the City of Yonkers who meets the requirements of section 1325[a][1][B] and section 1[f][1][B] of the Model Local Law contained in section 1340[c] of the Tax Law and in the second subparagraph [B] of paragraph [1] of subsection [a] of section 92-82 and in subparagraph [B] of paragraph [1] of subsection [f] of section 92-98 of the Codes and Ordinances of the City of Yonkers, and is therefore considered to be a nonresident of the City of Yonkers for part of a taxable year), such taxpayer must file a City of Yonkers income tax surcharge return for the portion of the year during which such taxpayer is a City of Yonkers resident, and a City of Yonkers earnings tax return for the portion of the year during which such taxpayer is a nonresident of the City of Yonkers, subject to the exception provided for in subdivision (b) of this section.

(b)Exception.

Where a taxpayer has had a change of residence to or from the City of Yonkers during the taxable year and such taxpayer had no wages or earnings from self-employment from City of Yonkers sources while a nonresident, such taxpayer may, in lieu of filing a City of Yonkers earnings tax return for the nonresident period, submit, with the City of Yonkers income tax surcharge return required for the period of residence, a statement to the effect that such taxpayer had no wages or earnings from self-employment during the nonresident period.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 266.1