Hello, I have a generic question. I know some who is a resident of NYC and has been their whole life, but has never paid NYC income taxes on their paychecks, why is this?

[macuser_22]

Nobody here can see "that persons" tax return or know their circumstances.    You would have to ask your question to "that persons".

[rjs]

You said the person "has never paid NYC income taxes on their paychecks." Are you looking at tax withheld from their paycheck, or at the New York City tax on their tax return? Even if they somehow managed to not have any New York City tax withheld from their pay, they might still be paying New York City tax on their tax return. New York City tax is included on the New York State tax return. It is not a separate tax return. If the person has always worked in a neighboring state, such as New Jersey or Connecticut, the out-of-state employer might not withhold New York City tax.

That is only one possible explanation. As macuser_22 said, no one can give you a definite answer to your question without knowing the person's circumstances and being able to see their tax return.

[Anonymous]

s(he) could be paid as an independent contractor and the company using them is not filing the required forms.  that would mean if the person is not filing NYC returns that may be committing tax evasion.  that then raises the question of how they could be paying federal income taxes because the feds send info to the state based on the Taxpayer's address on their return.  perhaps they are using the address of a state without an income tax. 

lots of possibilities.  if they are evading NYC income taxes you may be entitled to a reward if you turn them in.