Line 47a: New York City resident tax (NYC full-year residents only; part-year residents, see line 50)

Is line 47 (your New York City taxable income) less than $65,000?

If Yes , find your New York City resident tax using the 2023 New York City Tax Table . Enter the tax on line 47a.

If No , find your New York City resident tax using the New York City tax rate schedule . Enter the tax on line 47a.