NY Unincorporated Income Tax

[Nancylyn]

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]

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]

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.