Prepare Yonkers residence and work records for your return

Your preparer needs different facts depending on whether you lived in Yonkers, moved during the year or worked there while living elsewhere. Start with a timeline of your homes and work locations, then collect your New York income and withholding records. This guide helps organize a personal-return conversation; it does not decide your residency or calculate a tax.

Identify the situation

The New York State city tax guidance says a Yonkers resident who must file a New York State income tax return reports the Yonkers resident income tax surcharge on Form IT-201. The state return requirement and the residency determination each need their own review.

If your Yonkers resident status changed during the year, the state directs you to complete Form IT-360.1 and submit it with Form IT-201 or Form IT-203, as applicable. Write down the move date and whether the move also changed your New York State residence. Bring documents that support the dates rather than relying on an address printed on one form.

Understand the resident surcharge's starting point

The 2025 IT-201 instructions use a Yonkers worksheet based on New York State tax, adjusted for specified credits and the STAR reconciliation amount, before applying the surcharge rate. It is not simply a percentage of wages. Keep the state return and credit calculations with your city records. The instructions have a separate calculation when one spouse on a joint return was a Yonkers resident and the other was a Yonkers nonresident for all of 2025. Part-year city residents use IT-360.1 and line 57. Use the instructions for your actual year and circumstances rather than applying the full-year worksheet to every household.

Prepare a move timeline for a resident-status change

List the addresses you used during the year and when each home became available or ceased to be available. Include a lease, closing statement or other available move records, and note any interval when you had access to more than one home. If the move also crossed the state boundary, mark that separately. A preparer needs the actual dates and circumstances to review the state return and any change in Yonkers status.

For example, someone may move from Yonkers to another New York community and continue working for the same employer. Keep the move records with the wage statements and explain the work arrangement before and after the move. The same employer does not establish that city resident status stayed the same. Equally, the address on one payroll document cannot by itself settle domicile or the treatment of a particular period.

Separate a resident move from work in the city

The state also describes a Yonkers nonresident earnings tax. Its city guidance lists Form Y-203 conditions for a nonresident with Yonkers earnings or business activity who is required to file a New York State income tax return. The linked Form Y-203 instructions also address someone who files a state return, and describe limited circumstances when a nonresident need not file Y-203. Review the instructions for the actual year with a preparer. This page focuses on the employee's records; it does not work out the business or partnership rules.

If you lived outside Yonkers and worked there, collect your wage and withholding statements and note where the work was performed. If you worked at several locations, keep the available schedule or other records showing those locations. Ask the preparer how the facts affect the applicable return rather than assuming the employer's address alone resolves the issue.

Reconstruct work locations and payroll records

For each employer, gather the W-2 and available pay statements, identify the dates of employment and record the work locations. A schedule, assignment notice or contemporaneous calendar can help explain a year split between Yonkers and another location. If you worked remotely, describe the arrangement and keep any employer instructions that explain where work was assigned. This guide does not decide which days or wages are attributable to Yonkers.

Suppose a nonresident employee worked on a Yonkers assignment for part of the year and at a different location afterward. The preparer can review the assignment dates, wages and any city withholding together. If a statement does not explain the division, ask payroll what records are available and mark any gap for the preparer. Do not estimate a tax merely by dividing annual wages by the number of locations.

Compare the city withholding shown on wage documents with the records of any payments you made. Keep any correction or employer explanation with the original statement. A mismatch deserves review before the return is signed; neither an employer address nor a withholding amount alone establishes the proper filing result.

Record the household facts

For each person on a prospective joint return, list where they lived and when. The state residency FAQ discusses domicile and residence; its rules can require more information than a mailing address. A move, a long assignment away from home or separate homes for spouses should be described with dates and supporting records. The Y-203 instructions say that if both spouses are subject to Yonkers nonresident earnings tax, each files a separate Y-203 with the state return. Give the preparer each person's wage and work-location records separately.

Keep any unresolved notices with the packet. If withholding or an older return appears inconsistent with your current records, flag the difference for review. An old form does not by itself decide your current-year status.

Review the forms for the year

Ask which New York return applies, whether a changed city status calls for IT-360.1 and, if you were a nonresident with Yonkers earnings, whether the Y-203 conditions are met. The state guidance links each route to particular facts; the current Y-203 instructions distinguish filing a state return from being required to file one. An employee who also had business or partnership income should identify it separately and ask for review of those rules.

For a 2025 Form IT-201 return, the state's 2025 instructions identify line 55 for the Yonkers resident income tax surcharge and line 56 for Yonkers nonresident earnings tax. The instructions direct certain nonresidents with Yonkers wages to Form Y-203. Ask the preparer which instructions apply to your actual residence, work and return; a line reference does not determine a tax or filing obligation.

Before signing, compare names, periods, withholding and recorded move dates with your documents. Ask what the preparer needs to resolve discrepancies. These references are for 2025; use the instructions for the actual tax year instead of carrying a line number, percentage or allocation forward.

Bring the full return packet

Add your residence and work timeline to the personal document checklist, together with New York wage statements and any records of payments or withholding. Ask your preparer to show where the city information appears in the completed return before you sign. This guide does not identify local providers or promise appointment availability.