I worked + lived in NYC in 2024, then moved to upstate NY March 1st, 2025. I get my annual bonus for 2024 work on March 15th, 2025. Do I pay NYC income tax on the bonus?

bbgr8 · ‎February 27, 2025

TomD8 · ‎February 28, 2025

Yes, since the bonus is derived from work you performed while a resident of NYC.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

bbgr8 · ‎March 1, 2025

Are there any sources you can share? I can't find anything. Other posts in this community seem to have conflicting info; granted, none refer to NYC specifically.

JotikaT2 · ‎March 11, 2025

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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I worked + lived in NYC in 2024, then moved to upstate NY March 1st, 2025. I get my annual bonus for 2024 work on March 15th, 2025. Do I pay NYC income tax on the bonus?