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Level 3
February 23, 2023
Question

T/P is NYS resident but NYC non-resident, T/P has income from a NYC partnership. How do I enter that in Pro-Series. It won't let me access the NYC non-resident form?

  • February 23, 2023
  • 2 replies
  • 18 views
The NYC income needs to be reported to NYC and tax paid on it. It seems the only way I can do this is to file them as a non-resident, using form IT-203, but that doesn't seem correct.
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2 replies

sjrcpa
Level 15
February 24, 2023

Are you sure the partnership income is subject to NYC tax?

The more I know the more I don’t know.
Skylane
Intuit Community Champion
February 24, 2023

In general, income earned in NYC by a NYC non resident is not subject to NYC income tax. They did away with nonresident NYC income tax about 20 years ago.That’s how it works with W2 employee. Did you prepare the 1065? They’re most likely is tax to NYC at the partnership level. I haven’t done a NYC business return in years.

edit: quick search found this

All city residents' income, no matter where it is earned, is subject to New York City personal income tax. Nonresidents of New York City are not liable for New York City personal income tax. The rules regarding New York City domicile are also the same as for New York State domicile.”

If at first you don’t succeed…..find a workaround
jfjeftsAuthor
Level 3
February 24, 2023

The partnership pays a NYC UBT tax, so I think you are correct, there is no non resident tax at the individual level.

Thank you

Skylane
Intuit Community Champion
February 24, 2023

For you history buffs…Here’s some info on the repeal of the NYC commuter tax…

https://www.robertsandholland.com/news-page?itemid=87

… about 10 minutes later, NJ filed suit and won (retroactively)… I remember filing a dozen or so amended NYC non resident returns that year…

If at first you don’t succeed…..find a workaround