who pays the new york city income tax?
New York City Personal Income Tax. If you live in New York City and earn income, you are charged personal income tax. The tax is administered and collected by the New York State Department of Taxation and Finance. If you work for the City, but live outside the City and were hired on or after January 4, 1973, you must file Form NYC-1127 and pay the City an amount equal to the personal income tax you would owe if you lived in NYC.