N.Y. Yonkers income tax surcharge § 15-103: Change of residency status

§ 15-103. Change of residency status.

A. General. If an individual changes his/her status during his/her

taxable year from City of Yonkers resident to City of Yonkers

nonresident, or from City of Yonkers nonresident to City of Yonkers

resident, he/she shall file one (1) return as a City of Yonkers resident

for the portion of the year during which he/she is a City of Yonkers

resident and a return under Article X of this chapter for the portion of

the year during which he/she is a City of Yonkers nonresident, subject

to such exceptions as the State Tax Commission may prescribe by

resolution.

B. Computation for resident individuals. If an individual's period of

City of Yonkers residence is not the same as his/her period of state

residence, his/her net state tax for the portion of the year during

which such individual is a City of Yonkers resident shall be determined

as if his/her state period of residence was the same as his/her city

period of residence.

C. Trusts. If the status of a trust changes during its taxable year

from City of Yonkers resident to City of Yonkers nonresident, or from

City of Yonkers nonresident to City of Yonkers resident, the fiduciary

shall file one (1) return as a City of Yonkers resident trust for the

portion of the year during which the trust is a City of Yonkers resident

trust and a return under Article X of this chapter for the portion of

the year during which the trust is a City of Yonkers nonresident trust,

subject to such exceptions as the State Tax Commission may prescribe by

regulations.

D. Computation for resident trusts. If a trust's period of City of

Yonkers residence is not the same as its period of state residence, its

net state tax for the portion of the year during which such trust is a

City of Yonkers resident trust shall be determined as if its state

period of residence was the same as its City of Yonkers period of

residence.