MaryK4
Expert Alumni

State tax filing

The locality would be New York City if she is a NYC employee and this is for the time she was a nonresident.  Most New York City employees living outside of the five boroughs (hired on or after January 4, 1973) must file form NYC-1127. This form calculates the City waiver liability, which is the amount due as if the filer were a resident of NYC.

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