Full-year and part-year New York City residents

You are subject to the special accrual rules only if you have accrued income for 2023 (see below), and you were a:

nonresident of New York City on December 31, 2022, but you were a full-year New York City resident for tax year 2023; or

full-year New York City resident for 2023 but you will be a New York City nonresident on January 1, 2024; or

New York City part-year resident for tax year 2023.

You have accrued income for 2023 if you have an item of:

non-New York source income that was fixed and determinable in a tax year prior to 2023, but you are reporting that income for federal income tax purposes in tax year 2023; or

income that was fixed and determinable in tax year 2023, but you will be reporting that income for federal income tax purposes in a tax year after 2023; or

income that was fixed and determinable in your 2023 New York City resident period, but that income is not reportable for federal income tax purposes in your 2023 New York City resident period; or

non-New York source income* that was fixed and determinable in your 2023 New York City nonresident period, but that income is not reportable for federal income tax purposes in your 2023 New York City nonresident period.

*Non-New York source income is income that is not attributable to:

a business, trade, profession, or occupation carried on in New York State , or

the ownership of any interest in real or tangible personal property in New York State .