N.Y. Comp. Codes R. & Regs. tit. 20 § 297.7
Administrative Code of the City of New York, § 11-1919
Where a taxpayer has had a change of residence to or from the City of New York during the tax year and had no wages or net earnings from self-employment from City of New York sources while a nonresident, he or she may, in lieu of filing a nonresident return for that period, submit with the return required for New York State (and with the return required for the period of city residency) a statement to the effect that he or she had no wages or net earnings from self-employment during the nonresident period.
The provisions of section 154.10(c) of this Title with respect to the lack of need to specially accrue gains that are not recognized for Federal income tax purposes shall also be applicable to the special accrual of City of New York income at the time of a change of city residence.
The provisions of section 154.11(a)(1) of this Title with respect to filing a bond or other security acceptable to the commissioner in lieu of specially accruing income to a part-year period of residence or nonresidence shall also be applicable to special accruals for City of New York earnings tax purposes.
Where an individual changes his or her status during his or her taxable year from resident to nonresident or from nonresident to resident, the exclusion allowable under section 11-1902(b) of the Administrative Code of the City of New York shall be prorated in accordance with the provisions of section 295.4(b)(3) of this Title.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 297.7