Plain-language filing guide
New York Part-Year Resident Taxes: Which Forms Might You Need?
If you moved into or out of New York during the year, this guide identifies the forms an ordinary wage earner is most likely to encounter. It does not calculate tax or determine legal residency.
Working in New York for part of the year is not the same as living there
Starting or ending a New York job does not by itself make someone a part-year New York resident. For example, a New Jersey resident who starts working in New York in July but continues living in New Jersey may remain a full-year New Jersey resident and a full-year New York nonresident.
A part-year residency issue generally arises when the person’s residence or domicile changes—for example, moving from New Jersey to New York or from New York to Connecticut. Residency can be fact-sensitive when a person keeps homes in more than one state, moves gradually or continues substantial connections with New York.
Basic situation 1: You moved into or out of New York State
Likely principal New York form: Form IT-203, Nonresident and Part-Year Resident Income Tax Return.
A New York part-year resident generally reports income from all sources received during the New York resident period and New York-source income received during the nonresident period. Form IT-203 performs the New York resident/nonresident calculation.
Typical example: You lived in New Jersey from January through June, moved to New York in July and remained there through December. Your New York return would generally distinguish the New York resident period from the earlier nonresident period.
Basic situation 2: Your income must be allocated
Possible additional form: Form IT-203-B, Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet.
IT-203-B is not automatically required in every simple part-year case. It may be relevant when the IT-203 instructions require additional allocation information, including certain wage-allocation or living-quarters information. Use the IT-203 instructions to determine whether it applies.
Basic situation 3: You moved into or out of New York City
Possible additional form: Form IT-360.1, Change of City Resident Status.
New York City resident income tax may apply to the period during which you were an NYC resident. Working in New York City without living there does not, by itself, create NYC resident income tax.
The site’s NYC Part-Year Resident Tax Calculator may provide an educational estimate, but it does not prepare the required returns or determine residency.
If your other state was New Jersey, Connecticut or Pennsylvania
New Jersey
New Jersey uses the regular Form NJ-1040 for a part-year resident return and provides a place to report the residency period. If you also had New Jersey-source income during the nonresident portion of the year, Form NJ-1040NR may also be required.
New Jersey’s official part-year resident guidance
Connecticut
Connecticut uses Form CT-1040NR/PY for nonresidents and part-year residents. Additional schedules may apply for Connecticut-source income or part-year income allocation.
Connecticut’s official nonresident and part-year resident guidance
Pennsylvania
Pennsylvania part-year residents generally use Form PA-40 and identify the part-year residency period. Pennsylvania-source income during the nonresident period may also be taxable, and allocation schedules may be needed.
Pennsylvania’s official nonresident and part-year resident guidance
Information to gather before preparing the returns
- the date you moved and the date the former or new home became available;
- W-2 forms and pay statements showing state wages and withholding;
- income received before and after the move;
- work locations and remote-work days;
- estimated payments made separately to each state;
- lease, closing, utility, voter-registration and driver-license records relevant to the residency change; and
- copies of returns filed in both states.
When ordinary tax software may be enough
Current tax-preparation software may be suitable for a straightforward move involving W-2 wages, clear move dates, one filing status and no disputed sourcing. Carefully review the residency dates, state wage entries, allocation questions and credits for taxes paid to another state.
When to consider a qualified tax professional
Professional assistance is particularly appropriate when you maintained homes in two states, are uncertain when domicile changed, worked remotely, have business or partnership income, sold property, exercised equity compensation, have different residency from your spouse or need to allocate substantial income between periods.
More specialized New York forms
The forms above cover the most common wage-earner situations, not every possible filing requirement. Our plain-language New York forms explainer describes every form in the state’s part-year directory, with common forms first. For official updates and unusual attachments, use New York’s complete current-year part-year resident forms directory.
Related calculator
If you remained a full-year resident of New Jersey, Connecticut or Pennsylvania and a New York nonresident for the entire year, use the New York Nonresident Tax Calculator. Do not use it if you moved into or out of New York during the year.