Joint returns

If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2023, compute on a separate sheet of paper the New York City resident tax on the New York State taxable income of the city resident as if you had filed separate federal returns reduced by the New York City household credit (if applicable).

The spouse that was a part-year New York City resident in 2023 should:

Compute their part-year New York City resident tax on Form IT-360.1.

Transfer the combined tax amounts of both spouses from your separate sheet and your spouse’s Form IT-360.1 to line 51.

Write the name and Social Security number of the New York City resident and Taxable income of New York City resident on that paper.

Submit it with your return.

If one spouse was a resident of New York City and the other a nonresident for all of 2023, compute on a separate sheet of paper the New York City resident tax on the New York State taxable income of the city resident as if you had filed separate federal returns reduced by the New York City household credit (if applicable). Transfer the amount from your separate sheet to line 51. Be sure to write the name and Social Security number of the city resident and Taxable income of New York City resident on that paper. Submit it with your return.

If you are self-employed and carry on a trade, business, or profession in New York City, you may also be required to file New York City’s Form NYC-202, Unincorporated Business Tax Return for Individuals and Single-Member LLCs, or Form NYC-202S, Unincorporated Business Tax Return for Individuals. Since New York State does not administer the New York City unincorporated business tax, do not file your Form NYC-202 or NYC-202S with your state return.