I work in NYC, but I lived in Westchester county all year (Mount Vernon) am I a yonkers resident ? or nyc resident?

[IsabellaG]

No to both. You're a nonresident of Yonkers and NYC. Since you don't have income from Yonkers, you won't be subject to the Yonkers Nonresident Income tax, and since you don't live in NYC, you won't be subject to NYC income tax.

[taxpayer43]

Hi @IsabellaG,

If I lived in NYC for the first 2/3 of the year and moved to Westchester for the last 1/3, would I just pay NYC taxes for 2/3 of my income? Likewise, would I only allocate 2/3 of the year's federal capital gains to the NYC portion for NYC taxation?

Thank you,

taxpayer43

[LenaH]

Yes. You would file a New York resident return with part-year NYC residency and enter the number of months you lived in NYC. Your total wages and all your additional income (such as capital gains) should be allocated for those months as a NYC resident. You will only be liable for NYC tax during the time frame you were a NYC resident. 

@taxpayer43