Work in New York City, but live in Westchester County

[jldreyer24]

I live in Westchester County, but work in New York City three days a week. Will I be taxed the New York City tax on my bi-weekly paychecks?

[SabrinaD2]

As a non-resident of New York City and a resident of Westchester County, you shouldn't be subject to the New York City personal income tax on your bi-weekly paychecks. Nonresidents of New York City are not liable for New York City personal income tax.

• However, if you work for the directly for the City of New York, you will need to file Form NYC-1127 and pay taxes.
  • This form calculates the City waiver liability, which is the amount due as if the filer were a resident of NYC.
  • Please go to e-Services to file  Form NYC-1127 online. You will need to register and set up an account. Alternatively, you may mail your  Form NYC-1127. return to the address at this link.

Steps to Ensure Correct Withholding:

1. Make sure Your Address: Ensure your correct county and address are listed on the New York State IT-2104 withholding form submitted to your employer.
2. Check Your Pay Stub: Regularly check your pay stub to ensure NYC tax is not being incorrectly withheld.

Supporting Links:

• Personal Income Tax and Non-Resident Employees
• Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York Stat...

[Edited 03/12/2025|05:48 pm PST]

[jldreyer24]

Thanks for answering my question. I do not work for the city of New York. I only work IN the city.

[SabrinaD2]

Since you work in New York City but don't work for the City itself, you won't need to file Form NYC-1127. 

As a non-resident of New York City and a resident of Westchester County, you shouldn't be subject to the New York City personal income tax on your bi-weekly paychecks. Nonresidents of New York City are not liable for New York City personal income tax.