Special accruals
As a full-year New York State resident for 2023, or if you are a full-year New York City resident or New York City part-year resident for 2023, you may have to use special accrual rules (see below) to compute your New York State and New York City personal income tax for 2023.
If you are subject to the special accrual rules, see the instructions for Form IT-225 , addition modification number A-115 and subtraction modification number S-129.