Y-203: Yonkers Nonresident Earnings Tax Return (2024)
New York · NY DTF · Used for tax years 2024
Form Y-203 is the Yonkers Nonresident Earnings Tax Return. It reports wages, other employee compensation, and net earnings from self-employment and calculates the Yonkers nonresident earnings tax. It also includes schedules for allocating wages and self-employment earnings to Yon
Who files this form
Form Y-203 calculates Yonkers nonresident earnings tax on gross wages, other employee compensation, and net earnings from self-employment.
If you were a Yonkers resident for part of the taxable year, the form asks for your dates of residence and requires you to complete and submit Form IT-360.1. The supplied form does not state a general filing threshold.
What you'll need
Have the following information and forms available, as applicable:
- Your name as shown on Form IT-201 or IT-203, and your Social Security number.
- Your wages, other employee compensation, net earnings from self-employment, and START-UP NY wages.
- Dates of Yonkers residence. If you or your spouse maintained living quarters in Yonkers, the address and number of days spent in Yonkers during 2024.
- For self-employment, your business name, address, employer identification number, principal activity, and form of business.
- For wage allocation, workday and nonworking-day totals, days worked outside Yonkers, and days worked at home.
- For business allocation, business locations and property, payroll, and gross income amounts for Yonkers and for all locations combined.
Submit Form IT-360.1 if you were a Yonkers resident for part of the year. Include a copy of Form Y-204 if you use its partnership business allocation percentage.
How to file
- Complete items A, B, and C and lines 1 through 6.
- Complete Schedules A, B, and C on the back if required.
- Enter the total nonresident earnings tax from line 6 on Form IT-201, line 56, or Form IT-203, line 53.
- Submit Form Y-203 with your New York State return, Form IT-201 or IT-203.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Do not leave out items A, B, or C, or lines 1 through 6. The checklist says to complete them before filing.
- Complete the back-page schedules when required.
- Remember to transfer your total tax to Form IT-201 or IT-203 and submit Y-203 with that return.
- Do not use Schedule A for income based on the volume of business transacted. The form directs you to Form Y-203-I if you had more than one job or held a job for only part of the year.
- Do not claim an exclusion if line 3b exceeds $30,000 for the year.
- If you use the allocation percentage from Form Y-204, skip lines 23 through 29, enter the percentage on line 30, and include a copy of Form Y-204.
Questions people ask
What tax rate does the form use?
Multiply the taxable amount on line 5 by 0.5% (.005) to calculate the tax on line 6.
How do I find my allowable exclusion?
Use the exclusion table for line 4. The amount depends on line 3b and the number of months of Yonkers nonresidence or your short tax year. There is no exclusion if line 3b exceeds $30,000 for the year.
What if my self-employment activity had a loss?
Enter 0 on line 2 if you have a loss.
What if I lived in Yonkers for only part of the year?
Mark Yes in item A and enter your dates of Yonkers residence. Indicate whether you are reporting the Yonkers resident income tax surcharge on your New York State return. If you answer No, submit an explanation. You must also complete and submit Form IT-360.1.