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It depends. If you are not a New York City worker, then you do not pay a city tax. However, you will enter all of the information that appears on your W-2. If NYC tax was withheld (box 19), you will be refunded this amount. In the NY State Residency return, you will be asked questions about your residency status so that the city taxes can be refunded to you (or applied towards the rest of your return if necessary). Here is a NY website that answers your question a little more detailed: https://tax.custhelp.com/app/answers/detail/a_id/571
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