reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 268 - Joint Collection And Enforcement Activity › Section 268.2 - Joint collection and enforcement activity by the State Tax Commission

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1342; Codes and Ordinances of the City of
					 Yonkers, § 92-113
(a) If the State Tax
				  Commission takes any collection or enforcement action under article 22 of the
				  Tax Law, chapter 17 or chapter 19 of title 11 of the Administrative Code of the
				  City of New York or article IX of the Codes and Ordinances of the City of
				  Yonkers, the State Tax Commission shall, whenever feasible or possible, in its
				  discretion, accompany such action with similar action under the enforcement and
				  collection provisions of article X of the Codes and Ordinances of the City of
				  Yonkers.
(b) Whenever the State Tax
				  Commission takes any action with respect to a deficiency of tax pursuant to
				  article 22 of the Tax Law, chapter 17 or chapter 19 of title 11 of the
				  Administrative Code of the City of New York or article IX of the Codes and
				  Ordinances of the City of Yonkers, other than the action set forth in section
				  268.1 
				  of this Part, the State Tax Commission may, in its discretion, accompany such
				  action with similar action under article X of the Codes and Ordinances of the
				  City of Yonkers.
(c) Whenever the
				  State Tax Commission shall take any joint action, any and all moneys collected
				  as a result of such joint action or actions by the State Tax Commission shall
				  be deemed to have been collected in proportion to the amount of such taxes due,
				  including tax, interest, penalties and additions to tax. For the rate of
				  interest on overpayments, underpayments and recovery of erroneous refunds, see
				  Part 2393 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 268 - Joint Collection And Enforcement Activity › Section 268.3 to 268.6 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 269 - Withholding Of City Of Yonkers Earnings Tax On Nonresidents › Section 269.1 - Requirement of withholding City of Yonkers earnings tax on nonresidents from wages

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 7 of § 1340(c); Codes and Ordinances of the City
					 of Yonkers, § 92-104
Every employer maintaining an office or transacting
					 business in New York State, and making payment of any wages subject to the City
					 of Yonkers earnings tax on nonresidents imposed by article X of the Codes and
					 Ordinances of the City of Yonkers, must deduct and withhold such earnings tax
					 from such wages in accordance with the provisions of Article 5 of Subchapter A
					 of this Chapter (see Parts 171 through 178 of this Title). Such Article 5 of
					 Subchapter A of this Chapter shall be applicable to the administration by the
					 State Tax Commission of the requirement of withholding the earnings tax imposed
					 by such article X of the Codes and Ordinances of the City of Yonkers from wages
					 subject to such earnings tax in the same manner and with the same force and
					 effect as if such Article 5 of Subchapter A of this Chapter had been
					 incorporated in full in this Subchapter, and as if such Article 5 of Subchapter
					 A of this Chapter had specifically referred to the requirement of withholding
					 the City of Yonkers earnings tax on nonresidents by employers from wages
					 subject to such earnings tax, except where inconsistent with or not relevant to
					 the provisions of this Subchapter, article 30-B of the Tax Law or article X of
					 the Codes and Ordinances of the City of Yonkers or otherwise expressly provided
					 for in this Subchapter.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 269 - Withholding Of City Of Yonkers Earnings Tax On Nonresidents › Section 269.2 - Determining City of Yonkers earnings tax on nonresidents to be withheld

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 7 of § 1340(c); Codes and Ordinances of the City
					 of Yonkers, § 92-104
The amount of City of Yonkers earnings tax on nonresidents
					 of such city to be deducted and withheld by an employer from wages subject to
					 such earnings tax must be determined in accordance with one of the following
					 withholding methods:
Method VI-Wage Bracket Table Method
Method VII-Exact Calculation Method
Method VIII-Annualized Tax Method
In case of special situations, however, an employer may
					 apply to the Commissioner of Taxation and Finance for permission to use another
					 method. The wage bracket table method, the exact calculation method and the
					 annualized tax method are set out in Appendix 10-A of this Title and are also
					 obtainable in booklet form from the Taxpayer Assistance Bureau of the New York
					 State Department of Taxation and Finance, or from any New York State district
					 tax office. Instructions for withholding, payment and reporting of the City of
					 Yonkers earnings tax on nonresidents are also available in booklet
					 form.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 269 - Withholding Of City Of Yonkers Earnings Tax On Nonresidents › Section 269.4 - Employer's returns and payment of City of Yonkers earnings tax withheld

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 7 of § 1340(c); Codes and Ordinances of the City
					 of Yonkers, § 92-104
Every employer required to deduct and withhold City of
					 Yonkers earnings tax on nonresidents, pursuant to section 7 of the Model Local
					 Law contained in section 1340 (c)  of the Tax Law and
					 section 92-104 of the Codes and Ordinances of the City of Yonkers (see section
					 269.1 
					 of this Part), shall file an employer's return and with such return pay over to
					 the Department of Taxation and Finance the amount of the City of Yonkers
					 earnings tax so required to be deducted and withheld. An employer's return of
					 City of Yonkers earnings tax withheld must be filed in the same manner as is
					 provided for in Part 174 of this Title. However, in determining the threshold
					 for filing such employer's return and making payment of City of Yonkers
					 earnings tax withheld, the amount of City of Yonkers earnings tax required to
					 be deducted and withheld shall be aggregated with the amounts of New York State
					 personal income tax, City of New York personal income tax on residents, City of
					 New York earnings tax on nonresidents and City of Yonkers income tax surcharge
					 on residents required to be deducted and withheld, and the total of all such
					 withheld amounts determines the manner and timing of filing such employer's
					 returns and making payment of such withheld amounts.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 269 - Withholding Of City Of Yonkers Earnings Tax On Nonresidents › Section 269.5 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 270 - Incorporation Of Certain Regulations Of The State Tax Commission With Respect To Article 22 Of The Tax Law › Section 270.1 - Time and place for filing City of Yonkers earnings tax returns and payment of City of Yonkers earnings tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 10 of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-107
The provisions of Part 152 of this Title, with respect to
					 the time and place for filing New York State income tax returns and payment of
					 New York State income tax, shall also be applicable to the time and place for
					 filing City of Yonkers earnings tax returns and payment of City of Yonkers
					 earnings tax. Also see Part 265 of this Title with respect to combined returns
					 and payment of a single amount to the State Tax Commission.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 270 - Incorporation Of Certain Regulations Of The State Tax Commission With Respect To Article 22 Of The Tax Law › Section 270.2 - Signing of City of Yonkers earnings tax returns and other documents

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 11 of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-108
The provisions of Part 153 of this Title with respect to
					 the signing of New York State income tax returns, statements and other
					 documents shall also be applicable to the signing of City of Yonkers earnings
					 tax returns and other documents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 270 - Incorporation Of Certain Regulations Of The State Tax Commission With Respect To Article 22 Of The Tax Law › Section 270.3 - Extensions of time

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 13 of § 1340(c); Codes and Ordinances of the
					 City of Yonkers, § 92-110
The provisions of Part 157 of this Title with respect to
					 extensions of time for New York State personal income tax purposes shall also
					 be applicable to extensions of time for City of Yonkers earnings tax
					 purposes.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 270 - Incorporation Of Certain Regulations Of The State Tax Commission With Respect To Article 22 Of The Tax Law › Section 270.4 to 270.28 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter E - New York City Personal Income Tax On Residents › Part 290 - Incorporation Of Regulations Of The State Tax Commission With Respect To Article 22 Of The Tax Law › Section 290.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Chapter 881 of the Laws of 1975 amended the Tax Law by
					 adding thereto a new article, article 30. Pursuant to article 30, a city having
					 a population of one million or more inhabitants is authorized to impose a tax
					 on the personal income of the residents of such city (including a minimum
					 income tax) at rates prescribed therein for taxable years beginning after
					 December 31, 1975. The taxes authorized to be imposed pursuant to article 30
					 are to be administered and collected, including the administration and
					 collection of taxes required to be withheld by employers, by the State Tax
					 Commission. Chapter 882 of the Laws of 1975 imposed the taxes authorized to be
					 imposed pursuant to article 30 by the City of New York for taxable years
					 beginning after December 31, 1975. Chapter 886 of the Laws of 1975 amended such
					 chapter 882 by imposing the taxes authorized pursuant to the authority of
					 article 30 for the calendar year 1976 and for fiscal years beginning in 1976
					 and ending in 1977. Local law No. 36 of 1976 of the City of New York imposed
					 the taxes authorized pursuant to the authority of article 30 for taxable years
					 commencing after December 31, 1976 and vested the administration and collection
					 of such taxes with the State Tax Commission.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter E - New York City Personal Income Tax On Residents › Part 290 - Incorporation Of Regulations Of The State Tax Commission With Respect To Article 22 Of The Tax Law › Section 290.2 - Regulations of the State Tax Commission

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1312(a); Administrative Code of the City of New
					 York, § 11-1797
(a) The rules and
				  regulations of the State Tax Commission promulgated with respect to the taxes
				  imposed by article 22 of the Tax Law and contained in Subchapter A of this
				  Chapter, together with the Procedural Regulations (including the regulations on
				  interest rate on overpayments, underpayments and recovery of erroneous refunds
				  contained in Part 2393 of Chapter IX of this Title, and the applicable
				  provisions of Chapters V and VI of this Title relating to public access to
				  records of the Department of Taxation and Finance and State Tax Commission and
				  Rules, Regulations and Declaratory Rulings of the State Tax Commission), shall
				  be applicable, in their entirety, to the taxes imposed pursuant to the
				  authority of article 30 of the Tax Law by the City of New York, and such rules
				  and regulations of the State Tax Commission shall apply to the taxes imposed
				  pursuant to the authority of article 30 in the same manner and with the same
				  full force and effect as if such rules and regulations had been incorporated in
				  full in this Subchapter and as if the language thereof had expressly referred
				  to the New York City personal income tax on residents imposed pursuant to the
				  authority of such article 30 except where inconsistent with or not relevant to
				  such article 30 or inconsistent with the provisions of this Subchapter or
				  otherwise expressly provided for in this Subchapter.
(b) For the purpose of this Subchapter,
				  unless otherwise indicated by context or by virtue of subdivision (a) of this
				  section, the definition of or reference to New York State domicile, resident
				  and nonresident in such regulations shall be deemed to apply in like manner to
				  City of New York domicile, resident and nonresident by substituting City of New
				  York for New York State wherever applicable.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter E - New York City Personal Income Tax On Residents › Part 291 - Withholding Of Tax › Section 291.1 - Determining New York City personal income tax on residents to be withheld

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1309; Administrative Code of the City of New
					 York, § 11-1771
(a) The amount of New
				  York City personal income tax on residents of such city to be deducted and
				  withheld by an employer must be determined in accordance with one of the
				  following withholding methods:
Method I-Wage Bracket Table Method
Method II-Exact Calculation Method
In case of special situations, however, an employer may
					 apply to the Commissioner of Taxation and Finance for permission to use another
					 method. The wage bracket table method and the exact calculation method are set
					 out in Appendix 10-C of this Title and are also obtainable in booklet form from
					 the Taxpayer Assistance Bureau of the New York State Department of Taxation and
					 Finance, or from any New York State district tax office. Instructions for
					 withholding, payment and reporting of the New York City personal income tax on
					 residents are also available in booklet form.
(b)
Supplemental wages.
The provisions of section
					 171.4(b) 
					 of this Title with respect to the withholding of New York State personal income
					 tax on supplemental wages shall also be applicable to the withholding of New
					 York City personal income tax on residents, except with regard to the rate
					 prescribed in such section. For New York City personal income tax on residents
					 withholding purposes, an employer may withhold from the supplemental wages at a
					 rate equal to 4.25 percent.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter E - New York City Personal Income Tax On Residents › Part 291 - Withholding Of Tax › Section 291.2 - Employer's returns and payment of withheld taxes

Current through Register Vol. 46, No. 28, July 10, 2024
Every employer required to deduct and withhold New York
					 City personal income tax on residents, pursuant to section 1309  of the Tax Law and section 11- 1771 of
					 the Administrative Code of the City of New York, shall file an employer's
					 return and with such return pay over to the Department of Taxation and Finance
					 the amount of the New York City personal income tax so required to be deducted
					 and withheld. An employer's return of New York City personal income tax
					 withheld must be filed in the same manner as is provided for in Part 174 of
					 this Title. However, in determining the threshold for filing such employer's
					 return and making payment of withheld New York City personal income tax on
					 residents, the amount of New York City personal income tax on residents
					 required to be deducted and withheld shall be aggregated with the amounts of
					 New York State personal income tax, New York City earnings tax on nonresidents,
					 City of Yonkers income tax surcharge on residents and City of Yonkers earnings
					 tax on nonresidents required to be deducted and withheld, and the total of all
					 such withheld amounts determines the manner and timing of filing employer's
					 returns and making payment of such withheld amounts.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter E - New York City Personal Income Tax On Residents › Part 292 - Combined Returns And Statements And Single Payment Of Total Amount Of Taxes › Section 292.1 - Combined returns and employer's returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1312(c); Administrative Code of the City of New
					 York, § 11-1800(c)
(a)
Combined
				  returns.
The State Tax Commission may require (including by means of
					 forms and instructions) the making and filing of a combined return, which
					 return, in addition to the return required by section 1306  of the Tax Law and section 11-1751 of
					 the Administrative Code of the City of New York, may also include returns
					 required to be made and filed under the provisions of article 22 of the Tax Law
					 relating to New York State personal income tax, article 2-E of the General City
					 Law and chapter 19 of title 11 of the Administrative Code of the City of New
					 York relating to City of New York earnings tax on nonresidents, article 30-A of
					 the Tax Law and article IX of the Codes and Ordinances of the City of Yonkers
					 relating to City of Yonkers income tax surcharge on residents, and article 30-B
					 of the Tax Law and article X of the Codes and Ordinances of the City of Yonkers
					 relating to City of Yonkers earnings tax on nonresidents.
(b)
Combined employer returns.
The State Tax Commission may require (including by means of
					 forms and instructions) the filing of a combined employer's return, which
					 return, in addition to the employer's return required by section 1309  of the Tax Law and section 11-1771 of
					 the Administrative Code of the City of New York (see section
					 291.2 
					 of this Title), may also include employer's returns required to be filed under
					 the provisions of article 22 of the Tax Law relating to withheld New York State
					 personal income tax, article 2-E of the General City Law and chapter 19 of
					 title 11 of the Administrative Code of the City of New York relating to
					 withheld City of New York earnings tax on nonresidents, article 30-A of the Tax
					 Law and article IX of the Codes and Ordinances of the City of Yonkers relating
					 to withheld City of Yonkers income tax surcharge on residents, and article 30-B
					 of the Tax Law and article X of the Codes and Ordinances of the City of Yonkers
					 relating to withheld City of Yonkers earnings tax on
					 nonresidents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter E - New York City Personal Income Tax On Residents › Part 292 - Combined Returns And Statements And Single Payment Of Total Amount Of Taxes › Section 292.2 - Payment of a single amount to the State Tax Commission

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1312 (c); Administrative Code of the City of New
					 York, § 11-1800(c)
Where a combined return or combined employer's return is
					 required and with respect to the payment of estimated tax, the State Tax
					 Commission may require (including by means of forms and instructions) the
					 payment of a single amount, which amount shall be the total of all the amounts
					 required to be paid under the provisions of article 22 of the Tax Law relating
					 to New York State personal income tax, article 30 of the Tax Law and chapter 17
					 of title 11 of the Administrative Code of the City of New York relating to City
					 of New York personal income tax on residents, article 2-E of the General City
					 Law and chapter 19 of title 11 of the Administrative Code of the City of New
					 York relating to City of New York earnings tax on nonresidents, article 30-A of
					 the Tax Law and article IX of the Codes and Ordinances of the City of Yonkers
					 relating to City of Yonkers income tax surcharge on residents, and article 30-B
					 of the Tax Law and article X of the Codes and Ordinances of the City of Yonkers
					 relating to City of Yonkers earnings tax on nonresidents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter E - New York City Personal Income Tax On Residents › Part 292 - Combined Returns And Statements And Single Payment Of Total Amount Of Taxes › Subpart 292-1 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter E - New York City Personal Income Tax On Residents › Part 292 - Combined Returns And Statements And Single Payment Of Total Amount Of Taxes › Subpart 292-2 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter E - New York City Personal Income Tax On Residents › Part 293 - Joint Collection And Enforcement Activity › Section 293.1 - Joint assessment of taxes and proportionate division of payment

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1311(a); Administrative Code of the City of New
					 York, § 11-1799(a)-(b)
If there is assessed a tax imposed pursuant to chapter 17
					 of title 11 of the Administrative Code of the City of New York, and there is
					 also assessed a tax or taxes against the same taxpayer pursuant to article 22
					 of the Tax Law, article 23 of the Tax Law (for years such article was in
					 effect), chapter 19 of title 11 of the Administrative Code of the City of New
					 York, or article IX or X of the Codes and Ordinances of the City of Yonkers,
					 and payment of a single amount is required under the provisions of section
					 292.2 
					 of this Title, such payment shall be deemed to have been made with respect to
					 the taxes so assessed in proportion to the amount of such taxes due, including
					 tax, penalties, interest and additions to tax. For the rate of interest on
					 overpayments, underpayments and recovery of erroneous refunds, see Part 2393 of
					 this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter E - New York City Personal Income Tax On Residents › Part 293 - Joint Collection And Enforcement Activity › Section 293.2 - Joint collection and enforcement activity by the State Tax Commission

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1311(b)-(d); Administrative Code of the City of
					 New York, § 11-1799
(a) If the State
				  Tax Commission takes any collection or enforcement action under article 22 of
				  the Tax Law, article 23 of the Tax Law (for years such article was in effect),
				  chapter 19 of title 11 of the Administrative Code of the City of New York, or
				  article IX or X of the Codes and Ordinances of the City of Yonkers, the State
				  Tax Commission shall, whenever feasible or possible, in its discretion,
				  accompany such action with similar action under the enforcement and collection
				  provisions of chapter 17 of title 11 of the Administrative Code of the City of
				  New York.
(b) Whenever the State
				  Tax Commission takes any action with respect to a deficiency of tax pursuant to
				  article 22 of the Tax Law, article 23 of the Tax Law (for years such article
				  was in effect), chapter 19 of title 11 of the Administrative Code of the City
				  of New York, or article IX or X of the Codes and Ordinances of the City of
				  Yonkers, other than the action set forth in section
				  293.1 
				  of this Part, the State Tax Commission may, in its discretion, accompany such
				  action with similar action under chapter 17 of title 11 of the Administrative
				  Code of the City of New York.
(c)
				  Whenever the State Tax Commission shall take any joint action, any and all
				  moneys collected as a result of such joint action or actions by the State Tax
				  Commission shall be deemed to have been collected in proportion to the amount
				  of such taxes due, including tax, interest, penalties and additions to tax. For
				  the rate of interest on overpayments, underpayments and recovery of erroneous
				  refunds, see Part 2393 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 295 - Imposition Of The New York City Earnings Tax On Nonresidents › Section 295.1 - The authority for and the imposition and administration of the New York City earnings tax on nonresidents

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  Authority. Section 25-m of the General City Law authorizes a city with a
				  population of one million or more inhabitants to impose a tax on the earnings
				  of nonresidents derived from within such city.
(b) Imposition and administration of the New
				  York City earnings tax on nonresidents. The New York City earnings tax on
				  nonresidents is imposed by sections 11-1901 through 11-1945 of chapter 19 of
				  title 11 of the Administrative Code of the City of New York and administered by
				  the commissioner of the New York State Department of Taxation and Finance
				  (Administrative Code of the City of New York, section 11-1901[a]).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 295 - Imposition Of The New York City Earnings Tax On Nonresidents › Section 295.2 - References to New York State personal income tax regulations

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All references
				  to either "New York State" and "personal income tax" in the parts and sections
				  of the New York State personal income tax regulations that are referred to in
				  this Subchapter shall, for the purposes of this Subchapter, be read as, or be
				  deemed to refer to, the "City of New York" and the "earnings tax on
				  nonresidents" respectively.
(b) All
				  provisions in those same parts and sections of the New York State personal
				  income tax regulations that are referred to in this Subchapter shall pertain to
				  the City of New York earnings tax on nonresidents as stated except where
				  inconsistent with or not relevant to this Subchapter or the provisions of
				  chapter 19 of the Administrative Code of the City of New York.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 295 - Imposition Of The New York City Earnings Tax On Nonresidents › Section 295.3 - Residents

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Resident
				  individual (Administrative Code of the City of New York, § 11-1901 [h]).
				  Whether an individual is a resident of the City of New York shall be determined
				  using the same rules and definitions that apply in determining whether an
				  individual is a resident of the State of New York. (See section
				  105.20  of
				  this Title.)
(b) Resident estate or
				  trust (Administrative Code of the City of New York, § 11-1901[j]). Whether an
				  estate or trust is a resident of the City of New York shall be determined using
				  the same rules and definitions that apply in determining whether an estate or
				  trust is a resident of the State of New York. (See section
				  105.23 
				  of this Title.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 295 - Imposition Of The New York City Earnings Tax On Nonresidents › Section 295.4 - Persons subject to tax

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Imposition
				  of tax (Administrative Code of the City of New York, § 11-1902 [a]).
(1) Partnerships and partners (including
				  Subchapter K limited liability companies and their members). In accordance with
				  the provisions of section 11-1902(a) (and section 11-1901[n]) of the
				  Administrative Code of the City of New York, a partnership (including a
				  Subchapter K limited liability company) is not subject to the New York City
				  earnings tax on nonresidents, but a partner (including a member of a Subchapter
				  K limited liability company) that is an individual, estate or trust is subject
				  to the tax in the partner's separate or individual capacity on the partner's
				  distributive share of partnership net earnings from self-employment. However,
				  see section
				  158.9 
				  of this Title (as referenced in section
				  297.9 
				  of this Title) as to the filing of information returns by partnerships doing
				  business in the City of New York.
(2) Earnings tax on wages. The wages subject
				  to tax under section 11-1902(a) of the Administrative Code of the City of New
				  York may not be offset by a loss with respect to self-employment activities.
				  (Also see paragraph (b)(1) in this section.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 295 - Imposition Of The New York City Earnings Tax On Nonresidents › Section 295.5 - Allocation to the city

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Wages
				  and compensation for services performed both within and without the City of New
				  York (Administrative Code of the City of New York § 11-1902[a]). Wages and
				  compensation of nonresident salesmen, seamen, and athletes, and other
				  nonresident employees and officers for services performed both within and
				  without the City of New York are determined in the same manner as wages and
				  compensation for services performed both within and without New York State are
				  allocated to New York State. (See sections
				  132.12,
				  132.17,
				  132.18,
				  132.19
				  and
				  132.22 
				  of this Title.)
(b) Net earnings
				  from self-employment (Administrative Code of the City of New York, §
				  11-1904[a], [b] and [d]). The allocation to the City of New York of net
				  earnings from self-employment shall be determined using the same rules and
				  methods that apply to the allocation of income from a business, trade,
				  profession or occupation to New York State. (See sections
				  132.12,
				  132.13,
				  132.14,
				  132.15,
				  132.16
				  and
				  132.23  of
				  this Title.)
(c) Other allocation
				  methods (Administrative Code of the City of New York, § 11-1904[c]). Where the
				  methods provided under subdivisions (a) and (b) of this section do not allocate
				  and apportion, in a fair and equitable manner, wages or earnings from
				  self-employment attributable to a business, trade, profession or occupation
				  carried on partly within and partly without the City of New York, then the
				  allocation and apportionment shall be determined in the same manner as income
				  is allocated to New York State where the stated methods do not result in a fair
				  and equitable allocation. (See section
				  132.24 
				  of this Title.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 295 - Imposition Of The New York City Earnings Tax On Nonresidents › Section 295.6 - Accounting periods and methods

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, §
					 11-1905
(a) The adoption of and changes
				  to the accounting periods and accounting methods of a nonresident of the City
				  of New York shall be made in the same manner and with the same restrictions as
				  the adoption of and changes to the accounting periods and accounting methods of
				  a nonresident of New York State are made. (See sections
				  105.1,
				  105.2,
				  105.3,
				  105.10,
				  105.11,
				  105.12
				  and
				  105.13 
				  of this Title.)
(b)
Exclusion
				  (Administrative Code of the City of New York, § 11-1905[b]).
If a taxable period of less than 12 months results from a
					 change of taxable year, 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)(2) 
					 of this Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 296 - Withholding Of Tax › Section 296.1 - Requirement of withholding tax from wages

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, §
					 11-1909
Every employer maintaining an office or transacting
					 business in this State and making payment of any wages subject to the tax
					 imposed by chapter 19 of title 11 of the Administrative Code of the City of New
					 York shall deduct and withhold such tax from such wages in accordance with the
					 provisions of Part 171 of this Title, and such Part 171 shall be applicable to
					 the administration by the Commissioner of the requirement of withholding of the
					 tax imposed by such chapter 19 of title 11 of the Administrative Code of the
					 City of New York from wages subject to such tax.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 296 - Withholding Of Tax › Section 296.2 - Determining New York City earnings tax on nonresidents to be withheld

Current through Register Vol. 46, No. 28, July 10, 2024
General City Law, § 8-A of § 25-m; Administrative Code of
					 the City of New York, § 11-1909
The amount of New York City earnings tax on nonresidents of
					 such city to be deducted and withheld by an employer from wages subject to such
					 earnings tax must be determined in accordance with one of the following
					 withholding methods:
Method VI-Wage Bracket Table Method
Method VII-Exact Calculation Method
Method VIII-Annualized Tax Method
In case of special situations, however, an employer may
					 apply to the department for permission to use another method. The wage bracket
					 table method, the exact calculation method and the annualized tax method are
					 obtainable in booklet form (Publication WT-100) from the Taxpayer Assistance
					 Bureau of the New York State Department of Taxation and Finance, or from any
					 New York State district tax office. Instructions for withholding, payment and
					 reporting of the New York City earnings tax on nonresidents are also available
					 in Publication WT-100.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 296 - Withholding Of Tax › Section 296.4 - Employer's returns and payment of withheld taxes

Current through Register Vol. 46, No. 28, July 10, 2024
Every employer required to deduct and withhold New York
					 City earnings tax on nonresidents, pursuant to section 8-A of the Model Local
					 Law contained in section 25-m of article 2-E of the General City Law and
					 section 11-1909 of the Administrative Code of the City of New York, shall file
					 an employer's return and with such return pay over to the Department of
					 Taxation and Finance the amount of the New York City earnings tax so required
					 to be deducted and withheld. An employer's return of New York City earnings tax
					 withheld must be filed in the same manner as is provided for in Part 174 of
					 this Title. However, in determining the threshold for filing such employer's
					 return, the amount of New York City earnings tax on nonresidents required to be
					 deducted and withheld shall be aggregated with the amounts of New York State
					 personal income tax, New York City personal income tax on residents, City of
					 Yonkers income tax surcharge on residents and City of Yonkers earnings tax on
					 nonresidents required to be deducted and withheld, and the total of all such
					 withheld amounts determines the manner and timing of filing employer's returns
					 and making payment of such withheld amounts.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 296 - Withholding Of Tax › Section 296.5 - Information statement for employee

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, § 11-1909; Tax
					 Law, § 672
Every employer required to deduct and withhold New York
					 City nonresident earnings tax from the wages of an employee, shall provide an
					 information statement and, if necessary, a corrected information statement to
					 the employee in respect of the wages paid by the employer to the employee in
					 the same manner as provided by the provisions of Part 172 of this
					 Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 296 - Withholding Of Tax › Section 296.6 - Credit for tax withheld in a taxable year of less than 12 months

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, § 11-1909; Tax
					 Law, § 673
For a taxable year of less than 12 months, the credit for
					 New York City nonresident earnings tax shall be allowed to the person from whom
					 such tax was withheld in the same manner as provided in section
					 173.1(c) 
					 of this Title for New York State personal income tax withheld in taxable years
					 of less than 12 months.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Section 297.1 - Combined returns and employer's returns

Current through Register Vol. 46, No. 28, July 10, 2024
General City Law, § 14 of § 25-m; Administrative Code of
					 the City of New York, § 11-1915(1)
(a)
Combined returns.
The commissioner may require (including by means of forms
					 and instructions) the making and filing of a combined return, which return, in
					 addition to the return required by section 14 of section 25-m of the General
					 City Law and section 11-1916 of the Administrative Code of the City of New
					 York, may also include returns required to be made and filed under the
					 provisions of article 22 of the Tax Law relating to New York State personal
					 income tax, article 30 of the Tax Law and chapter 17 of title 11 of the
					 Administrative Code of the City of New York relating to City of New York
					 personal income tax on residents, article 30-A of the Tax Law and article IX of
					 the Codes and Ordinances of the City of Yonkers relating to City of Yonkers
					 income tax surcharge on residents, and article 30-B of the Tax Law and article
					 X of the Codes and Ordinances of the City of Yonkers relating to City of
					 Yonkers earnings tax on nonresidents.
(b)
Combined employer returns.
The commissioner may require (including by means of forms
					 and instructions) the making and filing of a combined employer's return, which
					 return, in addition to the employer's return required by section 8-A of section
					 25-m of the General City Law and section 11-1909 of the Administrative Code of
					 the City of New York (see section
					 296.4 
					 of this Title), may also include employer's returns required to be filed under
					 the provisions of article 22 of the Tax Law relating to withheld New York State
					 personal income tax, article 30 of the Tax Law and chapter 17 of title 11 of
					 the Administrative Code of the City of New York relating to withheld City of
					 New York personal income tax on residents, article 30-A of the Tax Law and
					 article IX of the Codes and Ordinances of the City of Yonkers relating to
					 withheld City of Yonkers income tax surcharge on residents, and article 30-B of
					 the Tax Law and article X of the Codes and Ordinances of the City of Yonkers
					 relating to withheld City of Yonkers earnings tax on
					 nonresidents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Section 297.2 - Payment of a single amount to the department

Current through Register Vol. 46, No. 28, July 10, 2024
General City Law, § 14 of § 25-m; Administrative Code of
					 the City of New York, § 11-1915(2)
Where a combined return or combined employer's return is
					 required and with respect to the payment of estimated tax, the commissioner may
					 require (including by means of forms and instructions) the payment of a single
					 amount, which amount shall be the total of all the amounts required to be paid
					 under the provisions of article 22 of the Tax Law relating to New York State
					 personal income tax, article 30 of the Tax Law and chapter 17 of title 11 of
					 the Administrative Code of the City of New York relating to City of New York
					 personal income tax on residents, article 2-E of the General City Law and
					 chapter 19 of title 11 of the Administrative Code of the City of New York
					 relating to City of New York earnings tax on nonresidents, article 30-A of the
					 Tax Law and article IX of the Codes and Ordinances of the City of Yonkers
					 relating to City of Yonkers income tax surcharge on residents, and article 30-B
					 of the Tax Law and article X of the Codes and Ordinances of the City of Yonkers
					 relating to City of Yonkers earnings tax on nonresidents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Section 297.4 - Nonresident earnings tax returns filed with a joint New York State personal income tax return of a husband and wife

Current through Register Vol. 46, No. 28, July 10, 2024
The commissioner may require (including by means of forms
					 and instructions) the filing of a single nonresident earnings tax return
					 showing the separately computed earnings taxes of both husband and wife and
					 such forms and schedules as the commissioner deems necessary to determine the
					 City of New York earnings taxes due.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Section 297.5 - Time and place for filing City of New York earnings tax returns and payment of City of New York earnings tax

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, §
					 11-1917
The provisions of Part 152 of this Title, with respect to
					 the time and place for filing New York State income tax returns and payment of
					 New York State income tax, shall also be applicable to the time and place for
					 filing City of New York earnings tax returns and payment of City of New York
					 earnings tax. Also see sections
					 297.1
					 and
					 297.2 
					 of this Title, respectively, with respect to combined returns and payment of a
					 single amount to the commissioner.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Section 297.6 - Signing of City of New York earnings tax returns and other documents

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, §
					 11-1918
The provisions of Part 153 of this Title with respect to
					 the signing of New York State income tax returns statements and other documents
					 shall also be applicable to the signing of City of New York earnings tax
					 returns and other documents.