topic NY Unincorporated Income Tax in State tax filing

NY Unincorporated Income Tax

Nancylyn — Tue, 10 Feb 2026 10:01:44 GMT

This is my first year as a self-employed freelancer. I do NOT live or work in NYC. (I live in Yonkers) Do I owe UBT?

JulieS — Mon, 15 Jan 2024 17:53:10 GMT

No, the Unincorporated Business Tax (UBT) is specific to New York City. If you didn't live or work in New York City, you don't owe that tax.

Of course, your profit from freelancing will be included in your income, and is taxable by New York State and Yonkers.

Nancylyn — Mon, 15 Jan 2024 18:43:34 GMT

Thank you Julie!

Turbo Tax keeps taking me back to that section as incomplete but I couldn't understand how it applied to me. Thanks for the confirmation.