New York City, Yonkers, and MCTMT
New York City or Yonkers residents
You must report your New York City income tax or your Yonkers resident income tax surcharge on your state return if you:
- were a New York City or Yonkers resident for the tax year, and
- have to file a New York State return.
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.
Individuals with Yonkers income
If you are not a Yonkers resident, you must file Form Y-203, City of Yonkers Nonresident Earnings Tax Return, if 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
- file, or are required to file, a New York State income tax return.
The MCTMT (metropolitan commuter transportation mobility tax) applies to you if:
- you are a self-employed individual (including partners) with net earnings from the MCTD that exceed $50,000*.
*Prior to the 2015 tax year the MCTMT was filed separately online or using MTA-6 and was due April 30 for calendar year filers. In addition, for tax years 2009-2011 the threshold was $10,000.
For additional information, see Publication 420, Guide to the Metropolitan Commuter Transportation Mobility Tax.