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 295.5 - Allocation to the city
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Wages and compensation for services performed both within and without the City of New York (Administrative Code of the City of New York § 11-1902[a]). Wages and compensation of nonresident salesmen, seamen, and athletes, and other nonresident employees and officers for services performed both within and without the City of New York are determined in the same manner as wages and compensation for services performed both within and without New York State are allocated to New York State. (See sections 132.12, 132.17, 132.18, 132.19 and 132.22 of this Title.)
(b) Net earnings from self-employment (Administrative Code of the City of New York, § 11-1904[a], [b] and [d]). The allocation to the City of New York of net earnings from self-employment shall be determined using the same rules and methods that apply to the allocation of income from a business, trade, profession or occupation to New York State. (See sections 132.12, 132.13, 132.14, 132.15, 132.16 and 132.23 of this Title.)
(c) Other allocation methods (Administrative Code of the City of New York, § 11-1904[c]). Where the methods provided under subdivisions (a) and (b) of this section do not allocate and apportion, in a fair and equitable manner, wages or earnings from self-employment attributable to a business, trade, profession or occupation carried on partly within and partly without the City of New York, then the allocation and apportionment shall be determined in the same manner as income is allocated to New York State where the stated methods do not result in a fair and equitable allocation. (See section 132.24 of this Title.)
