Article: 50521
Overview
Form NYC-1127 is required for certain nonresidents of New York City who are employed by the City of New York and are subject to special tax rules based on the date of their employment. Specifically, nonresidents hired on or after January 4, 1973, who work for NYC agencies must use this form to calculate and pay an amount equivalent to the NYC resident income tax.
This is not a typical city tax return, it is a repayment requirement for qualifying NYC employees who live outside the five boroughs.
Who Is Required to File NYC-1127?
You must file Form NYC-1127 if:
- You were employed by the City of New York in the current tax year, and
- You lived outside New York City, and
- You were initially hired on or after January 4, 1973, by a city agency (this includes employees of NYC boards, departments, and other agencies).
Note: This form does not apply to retirees, employees hired before Jan 4, 1973, or individuals who both reside and work in NYC.
What Does NYC-1127 Require?
You must calculate and pay an amount equal to the NYC personal income tax that would have been owed had you lived in NYC, even though you do not. This ensures tax parity between NYC residents and nonresidents employed by the city.
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: I’d like to see the forms I’ve filled out or search for a form.
- In the dropdown menu, select New York.
- Click on the Cities tab.
- Select NYC-1127 – Nonresident Employees Return to open the screen.
- Enter all applicable information. Note: Override fields are highlighted in green these allow you to manually adjust data that may already be pulled from your federal or NYS return. Only use these if you are intentionally changing pre-filled amounts.
- Click Save once complete.
Additional Resources
For further guidance, see: