New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter F - New York City Earnings Tax On Nonresidents
Part 295 - Imposition Of The New York City Earnings Tax On Nonresidents
Section 295.3 - Residents
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Resident individual (Administrative Code of the City of New York, § 11-1901 [h]). Whether an individual is a resident of the City of New York shall be determined using the same rules and definitions that apply in determining whether an individual is a resident of the State of New York. (See section 105.20 of this Title.)
(b) Resident estate or trust (Administrative Code of the City of New York, § 11-1901[j]). Whether an estate or trust is a resident of the City of New York shall be determined using the same rules and definitions that apply in determining whether an estate or trust is a resident of the State of New York. (See section 105.23 of this Title.)
