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Level 2
posted Jun 6, 2019 12:13:19 AM

Retired teacher received a check for backpay from several years ago..how to handle with city form?

Retired teacher moved out of city and received a check for some money that was owed while she was still a teacher. (Several years later they finally got around to getting her money owed) Fed, State and city taxes were taken out.. all on a W2. 

She's NOW a non resident but was when employed. Also as a teacher she had the usual vacations and holidays. How do I handle this on the city form as it wants to know, for a nonresident, an address where worked and the number of days worked in the city. She was of course NOT an employee in 2018 but received the back pay check. 

THANK YOU!!!!!!!!!

0 4 1560
1 Best answer
New Member
Jun 6, 2019 12:13:21 AM

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.

4 Replies
New Member
Jun 6, 2019 12:13:21 AM

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.

Level 2
Jun 6, 2019 12:13:23 AM

just to clarify, on the city return...mark zero days worked in the city for 2018 and use the Non resident form with 'non resident' in the street address for  work location? She had city taxes taken out so just wanted to figure out how to handle this odd situation. THANK YOU!!

New Member
Jun 6, 2019 12:13:25 AM

Yes, that was my recommendation. Since she neither lived nor worked in the city (and thus had no address) I believe she ought to be due a refund of those city taxes.

Level 2
Jun 6, 2019 12:13:26 AM

Makes sense to me. Thank You