Yes, if you were a resident of New York City, then you will need to make an allocation. New York City will tax all NYC resident income no matter where it is earned. In contrast, non-residents of New York City are not subject to New York City personal income tax.
The rules that govern whether you are a New York City resident are the same as the rules for New York State residency. Below is information from NY Department of Taxation and Finance relating to New York City residency/domicile.
The rules regarding New York City domicile are also the same as for New York State domicile. If your permanent and primary residence that you intend to return to and/or remain in after being away is located in one of the five boroughs of New York City, it is considered a New York City domicile.
Your New York City domicile does not change until you can demonstrate with clear and convincing evidence that you have abandoned your city domicile and established a new domicile outside New York City. Even if you live in a location outside of the city for a period of time, if it’s not the place you attach yourself to and intend to return to, it’s not your domicile. Your domicile will still be New York City and you will still be considered a New York City resident.
New York Department of Taxation and Finance
@nyc_taxpayer
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
