jkent70[at]comcast.net wrote:

- quote -

From 1966 until 1999, New York City imposed an income tax on
nonresidents who worked in the city -- a so-called "commuter
tax." In 1999 the Legislature amended the law to exempt New
York State residents from the tax, while continuing to apply
it to nonresidents of the city who were residents of other
states. The New York Court of Appeal ruled that the
amendment violated the Privileges & Immunities and Commerce
clauses of the U.S. Constitution _City of New York, et al.,
v. State of New York, et al._, NY Court of Appeals, 94 NY2d
577, 730 NE2d 920, 709 NYS2d 122. The legislation that
enacted the exemption for NYS residents contained a clause
specifying that, if the exemption was ruled
unconstitutional, the commuter tax would be automatically
repealed in its entirety. As a result, the tax was
retroactively repealed as of July 1, 1999, the date on which
the amendment took effect.

Residents of the city still pay the resident personal income
tax. But nonresidents are not subject to it.

Note: if you are an owner of a business carried on in NYC
through a flowthrough entity such as a partnership or LLC,
or by yourself as a sole proprietor, the business income
arising from NYC activity is subject to the NYC
unincorporated business tax (UBT). This tax applies to
businesses owned by residents and nonresidents alike.

Katie in San Diego

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

jkent70[at]comcast.net wrote:

- quote -

I've been in the same situation for some years. If you live
not in NY State, there is no City of New York or City of Yonkers
tax. Your employer should not deduct this. Of course, if you
moved from NY City to NJ during the year you're in a situation
where you have to prorate this. That would be true also for
other income like dividends - No NY tax of any kind while you
live in NJ, unoless it is from NY source income.

All free advice at no charge. Triple nothing back if wrong.

--
Best regards
Han
email address is invalid

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

I'm a new resident of NJ working in NYC. I understand the
state income tax process. But what about the NYC income
tax? Should I be paying it? Does it work the same as the
state (credited back to me at filing time)?

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >