How to Complete New York Form IT-360.1: Change of City Resident Status

Form IT-360.1 is the New York State attachment that prorates your New York City or Yonkers income tax when you moved into or out of either jurisdiction during the tax year. You file it with your main state return — Form IT-201 if you were a full-year New York State resident, or Form IT-203 if you were a part-year state resident or nonresident — and it handles the income allocation, deduction proration, and exemption calculations so you pay city tax only for the months you actually lived there.¹

Who Has to File It

You need the form if you established or gave up a permanent home in New York City or Yonkers at any point during the year. The word that matters is “permanent.” A temporary work assignment or an extended stay elsewhere does not count. Under the instructions, a move qualifies as a change of resident status only if you definitely intended to leave your prior home for good and establish a new permanent home somewhere else.¹

A typical case: you lived in Albany all year but moved to Brooklyn in August. You file IT-201 as a full-year state resident and attach IT-360.1 to report your part-year NYC residency starting in August. The same logic applies in reverse. If you moved from Manhattan to New Jersey mid-year, you file IT-203 as a part-year state resident and attach IT-360.1 for the months you lived in the city. If you moved between the two cities during the year — say, Yonkers to the Bronx — you complete the entire form to report both changes.

Which Parts of the Form Apply to You

The form has five parts, and three check boxes at the top tell you which ones to complete.² Mark Box A for a New York City change of residence and complete Parts 1, 2, 3, and 4. Mark Box B for a Yonkers change and complete Parts 1 and 5. Mark Box C if you changed residency in both cities and complete all five parts.

Part 1 covers your residency dates and basic income allocation. Parts 2 through 4 run the NYC-specific computation: itemized deductions, the prorated standard deduction, and the final city tax. Part 5 handles the Yonkers surcharge.

If you file jointly but only one spouse changed city resident status, the spouse who moved files IT-360.1 while the full-year city resident reports city tax on the main return. If both spouses changed status, each files a separate IT-360.1.¹

Entering Your Residency Dates and Counting Months

Near the top of the form, enter the exact period you were a city resident in month-and-day format. If you moved to NYC on March 15 and stayed through year-end, enter “From: 03/15 To: 12/31.” If you left on September 30, enter “From: 01/01 To: 09/30.” These dates drive every proration that follows.

Then count the full months in that period using the instructions’ rounding rule: a period of more than half a month counts as a full month; half a month or less does not count.¹ A move on March 10 means March counts (you were there more than half the month). A move on March 20 means it does not.

Allocating Income to Your City Period

The form uses two columns: the federal amount (your full-year total) and the city amount (what belongs to your residency period). Split wages by the move date using pay stubs or payroll records. Interest, dividends, and other passive income earned while you were a city resident count as city income; the same items earned while you lived elsewhere do not.

Apply any New York State modifications to federal adjusted gross income the same way. Common additions include interest on out-of-state government bonds; common subtractions include certain retirement income and college savings withdrawals. Only the modifications tied to your city residency period flow into the city tax calculation.

Prorating the Standard Deduction and Exemptions

Your standard deduction and dependent exemptions get prorated by the number of full months you lived in the city. The instructions include a chart that lists the prorated standard deduction and the prorated value of one exemption for each month count from one through eleven.¹ If you claim itemized deductions instead, prorate the city-related portion using the same month count.

For multiple dependents, multiply the one-exemption value from the chart by the number of dependents on your state return. Joint filers must use the same deduction type on IT-360.1 — if one spouse takes the standard deduction, the other cannot itemize.

Bonuses, Stock Options, and Other Timing-Sensitive Pay

Income that straddles your move date needs care. New York follows accrual rules for part-year residents: income that economically accrued before your change of status generally stays attributed to that earlier period, even if the payment arrives later.³

Stock options, restricted stock, and stock appreciation rights have their own rule. If you exercise options or vest restricted stock while you are a city resident, the full amount of compensation recognized for federal purposes goes into city income. If you exercise or vest during the nonresident period, only the portion attributable to services performed within the city during the grant-to-exercise period is included.³ What controls the result is when you recognize the income federally, not when the options were granted or when the work was done.

Year-end bonuses follow the same accrual logic. If you moved to NYC in October and your December bonus pays for work performed all year, the pre-move portion is attributable to the nonresident period. Keep records showing how the employer calculated the bonus and what service period it covered.

Remote Workers Moving Out of New York

If you moved out of New York City but continued working remotely for a city-based employer, your IT-360.1 income split may not end on your move date. New York applies the convenience of the employer rule: wages are taxed at the employer’s location unless the remote arrangement exists because the employer requires it, not because you prefer it. The Yonkers nonresident earnings tax follows the same approach.⁴

Moving to New Jersey or Connecticut while keeping your Manhattan job does not automatically end your city tax exposure. If the employer has office space available and you work from home by choice, New York can treat the income as earned at the office. The employer, not you, bears the burden of showing the remote arrangement is a business necessity. Without that documentation, the wages stay on the city side of the allocation. Before you move, ask your employer whether they will classify your remote work as a business necessity in writing, and plan for additional city tax if they will not.

How to Submit the Form

Most filers submit IT-360.1 electronically through tax software that supports New York returns. The form transmits automatically with your e-filed IT-201 or IT-203.

If you file on paper, attach IT-360.1 directly to your IT-201 or IT-203. The mailing address depends on whether you owe money:⁵

No payment enclosed: State Processing Center, PO Box 61000, Albany, NY 12261-0001.
Payment enclosed: State Processing Center, PO Box 15555, Albany, NY 12212-5555 (include Form IT-201-V).
Private delivery service: NYS Tax Department, RPC – PIT, 90 Cohoes Ave, Green Island, NY 12183-1515.

Use a mailing method that produces a tracking number or delivery confirmation. The postmark date counts as the filing date, which matters if you are close to the deadline.

Extensions and Late-Filing Penalties

New York grants an automatic six-month extension to file if you request it by the original due date. You can file Form IT-370, submit federal Form 4868 (New York accepts it), or apply online.⁶ The extension covers IT-360.1 because it is part of your return package; there is no separate extension for attachments. An extension to file is not an extension to pay, and interest accrues on any unpaid tax from the original due date.

If you miss the deadline with no extension, the late-filing penalty is 5% of the unpaid tax for each month or part of a month the return is late, up to 25%. Returns more than 60 days late carry a minimum penalty of $100 or the total tax due, whichever is less.⁷

If the Residency Change Draws an Audit

Filing IT-360.1 signals a change of domicile, and that can draw scrutiny, especially when the move cuts your tax bill. Auditors weigh five factors to evaluate a domicile change:⁸

Home: how you use and maintain your New York residence compared to any residence outside the city.
Active business involvement: where you work, earn income, and participate in business activities.
Time: how many days you spent in the city versus elsewhere.
Items near and dear: where you keep belongings with sentimental value, such as family heirlooms, art, and irreplaceable personal items.
Family connections: where your spouse and minor children live.

These factors are weighed together, not run as a checklist. Changing your driver’s license and voter registration helps, but it will not carry the case if your family stays in the city, you spend most of your days there, and your prized possessions never left the apartment. The strongest records show that daily life actually shifted: cell phone location data, E-ZPass records, travel receipts, lease or closing documents, utility bills at the new address, and school enrollment for your children. The person claiming the change bears the burden of proof, and the standard is clear and convincing evidence.

1
New York State Department of Taxation and Finance. Instructions for Form IT-360.1 Change of City Resident Status
2
Department of Taxation and Finance. Change of City Resident Status
3
New York State Department of Taxation and Finance. Advisory Opinion TSB-A-24(9)I
4
New York State Department of Taxation and Finance. TSB-M-06(5)I New York Tax Treatment of Nonresidents and Part-Year Residents
5
New York State Department of Taxation and Finance. Mailing Addresses (Personal Income Tax Returns)
6
Legal Information Institute. New York Codes Rules and Regulations 20 NYCRR 157.2 – Application for Automatic Extension
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New York State Department of Taxation and Finance. Interest and Penalties
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New York State Department of Taxation and Finance. Nonresident Audit Guidelines