IT-360.1: Change of City Resident Status (2024)
New York · NY DTF · Used for tax years 2024
Form IT-360.1 reports a change in New York City or Yonkers resident status and allocates income to the city resident period. It calculates part-year New York City resident tax or the part-year Yonkers resident income tax surcharge and is submitted with Form IT-201 or Form IT-203.
Who files this form
Use Form IT-360.1 to report a change in New York City or Yonkers resident status for tax year 2024. Submit it with Form IT-201 or Form IT-203.
If you are married and filing separate New York State returns, each spouse must complete a separate Form IT-360.1.
What you'll need
Have your Form IT-201 or Form IT-203 available, along with your name and Social Security number as shown on the return.
You will need income and adjustment amounts from all sources and the amounts for your New York City or Yonkers resident period. For New York City, you also need your 2024 resident-period dates and number of full months of residency.
Submit these copies or schedules when the corresponding income or adjustment applies:
- Federal Schedule C for business income or loss.
- Federal Schedule D for capital gain or loss.
- Federal Form 4797 for other gains or losses.
- Federal Schedule E for rental real estate, royalties, partnerships, S corporations, trusts, and related income.
- Federal Schedule F for farm income or loss.
- A schedule of New York modifications for line 19.
Other forms referenced for applicable calculations include Form IT-230 for lump-sum distributions, Form IT-216 for the child and dependent care credit, and Form IT-203-ATT for certain New York State taxes and credits.
How to file
Submit Form IT-360.1 with Form IT-201 or Form IT-203.
Mark an X in only one residency-change box:
- Box A, New York City: Complete Parts 1, 2, 3, and 4. Do not complete Part 2 if you claim the standard deduction.
- Box B, Yonkers: Complete Parts 1 and 5.
- Box C, both cities: Complete the entire form, except Part 2 if you claim the standard deduction.
Transfer the New York City resident tax from line 55 to Form IT-201, line 50, or Form IT-203, line 51. Transfer the Yonkers surcharge from line 77 to Form IT-201, line 57, or Form IT-203, line 54.
Common mistakes
- Checking more than one box: Mark only one of boxes A, B, or C.
- Sharing one form when filing separately: Married spouses filing separate New York State returns must each complete a separate Form IT-360.1.
- Completing Part 2 while claiming the standard deduction: The form says not to complete Part 2 in that case.
- Using the wrong date format: On line 37, use two-digit numbers for the month and day of your New York City resident period.
- Overlooking Yonkers earnings during a nonresident period: If you received wages or net self-employment earnings from Yonkers sources during that period, see Form Y-203 and its instructions.
Questions people ask
Which boroughs count as New York City?
For income tax purposes, New York City includes the Bronx, Brooklyn, Manhattan, Queens, and Staten Island.
What if my resident status changed in both cities?
Mark box C and complete the entire form. Skip Part 2 if you claim the standard deduction.
Do I submit this form by itself?
No. Submit it with Form IT-201 or Form IT-203.
Where do I report my New York City residency dates?
Enter your resident period during 2024 on line 37, using two-digit month and day numbers. Enter the number of full months in that resident period on line 39.