Individuals are cash method taxpayers. A taxpayer's 2018 Form 1040, and related state/city returns, should reflect their income, deductions, and personal circumstances during 2018.
This taxpayer, who has retired from work and moved out of her former city, should file a tax return that reflects her current reality:
She is a nonresident
She worked zero days in the city
She did not work at any physical address in the city. (If an entry is needed, I would suggest "nonresident" in the street address.
