NYC Part Year Resident Return Itemized Deduction Allowance Issue
Some customers believe they are receiving an incorrect New York City itemized deduction allowance on their NYC part year resident return Form IT360.1.
When one spouse is a New York State Resident, and the other is a nonresident or part-year resident, separate New York returns must be filed. This results in Married Filing Separate returns for New York, and therefore a different basis being used. This is not a product defect.