JotikaT2
Employee Tax Expert

State tax filing

Please see this excerpt from page 2 of the instructions for Form IT-360.1-I for New York City.  Essentially, if you move out of New York city but the income was earned while a resident of New York City, then it is reported as if it was earned when the income was accrued, even if it wasn't paid out until after the day you left New York City.

 

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