New York City, Yonkers, and MCTMT

You must report your New York City* resident income tax or your Yonkers resident income tax surcharge on Form IT-201, Resident Income Tax Return, if you:

• were a New York City or Yonkers resident for the tax year, and
• are required to file a New York State income tax return.

*New York City includes the Bronx, Brooklyn, Manhattan, Queens and Staten Island.

New York City or Yonkers part-year residents

If you changed your New York City or Yonkers resident status during the year, complete Form IT-360.1, Change of City Resident Status, and submit it with Form IT-201, Resident Income Tax Return, or Form IT-203, Nonresident and Part-Year Resident Income Tax Return, as applicable.

Yonkers nonresident individuals with Yonkers income

You must file Form Y-203, City of Yonkers Nonresident Earnings Tax Return, if you are not a resident of Yonkers and you:

• earned wages or carried on a trade or business within the city of Yonkers, or are a member of a partnership that carried on a trade or business there; and
• are required to file a New York State income tax return.

The metropolitan commuter transportation mobility tax (MCTMT) applies to you if:

• you are a self-employed individual (including individual partners) with net earnings attributable to either Zone 1 or Zone 2 in the Metropolitan Commuter Transportation District (MCTD) that exceed $50,000*.

*The $50,000 threshold is computed on an individual basis for each zone, even if you file a joint income tax return.

For purposes of calculating the MCTMT, the MCTD is divided into two zones:

• Zone 1: Includes the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island).
• Zone 2: Includes the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.

For more information about how to calculate the MCTMT, see the instructions for Form IT-201, Resident Income Tax Return, or Form IT-203, Nonresident and Part-Year Resident Income Tax Return.

For additional information, see:

• IT-201-I, Instructions for Form IT-201, Resident Income Tax Return
• IT-203-I, Instructions for Form IT-203, Nonresident and Part-Year Resident Income Tax Return
• IT-360.1-I, Instructions for Form IT-360.1, Change of City Resident Status
• Y-203-I, Instructions for Form Y-203, Yonkers Nonresident Earnings Tax Return

Department of Taxation and Finance

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