Item D2

All IT-201 filers must complete item D2.

If you or your spouse (if married filing jointly) maintained or had use of an apartment or living quarters in Yonkers during any part of 2023 (whether or not you personally used those living quarters for any part of the year), you must mark an X in the Yes box on line D2(1). Enter in the applicable box the number of months you and your spouse (if filing a joint return) lived in Yonkers during 2023.

Living quarters include a house, apartment, co-op, or any other dwelling that is suitable for year-round use, that you or your spouse maintain or pay for, or that is maintained for your primary use by another person, family member, or employer.

Example: Company A leases an apartment in Yonkers for the use of one of the company’s officers, and the apartment is mainly available to that individual. That individual is considered to be maintaining living quarters in Yonkers even though others might use the apartment on an occasional basis.

Notes:

If you marked the Yes box on line D2(1), you may be considered a resident or part-year resident for Yonkers income tax purposes. The determination of residency is based on the facts and circumstances of your own situation. See Income tax definitions or visit our website at www.tax.ny.gov (search: resident ). If you meet the definition of a Yonkers resident or part-year resident, see line-55 : Yonkers resident income tax surcharge or Line 57 : Part-year Yonkers resident income tax surcharge.

If you marked the Yes box on line D2(4), you may be subject to the Yonkers nonresident earnings tax. See Line 56 : Yonkers nonresident earnings tax.