The question boils down to: Do I have to pay NYC resident tax?
Found there is this:
New York City residents must pay a personal income tax, which is administered and collected by the New York State Department of Taxation and Finance. Most New York City employees living outside of the five boroughs (hired on or after January 4, 1973) must file form NYC-1127.
Flowing from that is that Nonresidents of New York City are not liable for New York City personal income tax.
From there we go here: What are the rules for New York City residency?
The requirements to be a New York City resident are the same as those needed to be a New York State resident. You are a New York City resident if:
- your domicile is New York City; or
- you have a permanent place of abode there and you spend 184 days or more in the city.
The rules regarding New York City domicile are also the same as for New York State domicile. If your permanent and primary residence that you intend to return to and/or remain in after being away is located in one of the five boroughs of New York City, it is considered a New York City domicile.
Both of your children are different here. The easy one is your child that is working and living in NYC. They are a part-year resident of NYC for 2024. Furthermore, since they are employed in NYC, more then likely NYC taxes are being withheld. For 2025 they will most likely be a full-year resident.
The child that is going to school in NYC, is most likely a NYC non-resident as there is not an intent at this point to stay in NYC and they were there less then 184 days. In 2025, since they have an abode and will there 184 days or more they would be a NYC resident.
Also keep this in mind, which is also found on the same page above:
Your New York City domicile does not change until you can demonstrate with clear and convincing evidence that you have abandoned your city domicile and established a new domicile outside New York City. Even if you live in a location outside of the city for a period of time, if it’s not the place you attach yourself to and intend to return to, it’s not your domicile. Your domicile will still be New York City and you will still be considered a New York City resident.
Thank you for the question @gman98
All the best,
Marc T.
Turbo Tax Expert
27 Years of Helping Clients
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