IT-360.1: Change of City Resident Status (2025)
New York · NY DTF · Used for tax years 2025
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
Form IT-360.1 covers a change of resident status for New York City, Yonkers, or both. Submit it with Form IT-201 or Form IT-203.
If you are married and file 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 the income, adjustment, deduction, and credit amounts requested on IT-360.1.
For the applicable income lines, the form requires copies of:
- Federal Schedule C for business income or loss.
- Federal Schedule D for capital gains or losses.
- 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.
Submit a schedule for New York modifications on line 19. Depending on the lines you complete, the form also refers to Form IT-230, Form IT-216, and Form IT-203-ATT.
For New York City calculations, have your 2025 resident-period dates and the number of dependent exemptions claimed on your state return.
How to file
Submit Form IT-360.1 with Form IT-201 or Form IT-203. The supplied form does not give a mailing address or e-file directions.
Enter your names as shown on your return and your Social Security number. Mark an X in only one residence-change box:
- A, New York City: Complete Parts 1, 2, 3, and 4, but skip Part 2 if you claim the standard deduction.
- B, Yonkers: Complete Parts 1 and 5.
- C, New York City and Yonkers: Complete the entire form, but skip Part 2 if you claim the standard deduction.
Transfer the New York City 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, as applicable.
Common mistakes
- Do not mark more than one residence-change box.
- Do not complete Part 2 if you claim the standard deduction.
- If you are married and file separate New York State returns, do not use one shared IT-360.1. Each spouse must complete a separate form.
- On line 37, use two-digit month and day numbers for your New York City resident period during 2025.
- Do not omit the federal schedule copies or New York modifications schedule requested on the applicable lines.
- If you received wages or net self-employment earnings from Yonkers sources during your nonresident period, see Form Y-203 and its instructions, Form Y-203-I.
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.
Can I submit IT-360.1 by itself?
The form says to submit it with Form IT-201 or Form IT-203.
Do I complete the itemized deductions section if I claim the standard deduction?
No. The form says not to complete Part 2 if you claim the standard deduction.
What if my resident status changed for both New York City and Yonkers?
Mark box C. It directs you to complete the entire form, subject to the instruction to skip Part 2 if you claim the standard deduction.
What if I earned income from Yonkers while I was a nonresident?
If you received wages or net self-employment earnings from Yonkers sources during your nonresident period, the form directs you to Form Y-203, Yonkers Nonresident Earnings Tax Return, and its instructions.