Section 15-103 - Change of residency statusA.General. If an individual changes his/her status during his/her taxable year from City of Yonkers resident to City of Yonkers nonresident, or from City of Yonkers nonresident to City of Yonkers resident, he/she shall file one (1) return as a City of Yonkers resident for the portion of the year during which he/she is a City of Yonkers resident and a return under Article X of this chapter for the portion of the year during which he/she is a City of Yonkers nonresident, subject to such exceptions as the State Tax Commission may prescribe by resolution.B.Computation for resident individuals. If an individual's period of City of Yonkers residence is not the same as his/her period of state residence, his/her net state tax for the portion of the year during which such individual is a City of Yonkers resident shall be determined as if his/her state period of residence was the same as his/her city period of residence.C.Trusts. If the status of a trust changes during its taxable year from City of Yonkers resident to City of Yonkers nonresident, or from City of Yonkers nonresident to City of Yonkers resident, the fiduciary shall file one (1) return as a City of Yonkers resident trust for the portion of the year during which the trust is a City of Yonkers resident trust and a return under Article X of this chapter for the portion of the year during which the trust is a City of Yonkers nonresident trust, subject to such exceptions as the State Tax Commission may prescribe by regulations.D.Computation for resident trusts. If a trust's period of City of Yonkers residence is not the same as its period of state residence, its net state tax for the portion of the year during which such trust is a City of Yonkers resident trust shall be determined as if its state period of residence was the same as its City of Yonkers period of residence.N.Y. Yonkers Income Tax Surcharge § 15-103