Form IT-360.1: Change of City Resident Status (2026)

Last reviewed: 2025-10-29

Use the New York Tax Form Calculator Form IT-360.1 — Change of City Resident Status as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 New York state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Form IT-360.1 must be filed when a full-year resident of New York State simultaneously changes their residency status during the tax year for either New York City or Yonkers. The form allocates city tax or surcharge for the resident city period and nonresident period. It is filed with your resident return (IT-201) or, if you also changed state residency, with your part-year/nonresident return (IT-203).

You must mark the appropriate box for the type of city status change: (A) NYC change of residence, (B) Yonkers change, or (C) both. Then complete the corresponding parts of the form as instructed in the instructions for each section.

1. Who must file: A taxpayer who was a full-year New York State resident and changed either New York City or Yonkers resident status during the tax year. If you changed both city and state residency, you may need to file Form IT-203 and attach IT-360.1. (See instructions.)
2. Which parts to complete: Box A (NYC) requires Parts 1-4; Box B (Yonkers) requires Parts 1 and 5; Box C (both) requires all parts. Enter your income, deductions and exemptions for each city resident period.
3. Allocation of income and deductions: For the city resident portion of the year, compute your NYC or Yonkers tax or surcharge on a full-year basis and then prorate using the ratio of days or time you were a resident. For the non-resident portion use the appropriate non-resident rules.
4. Document dates: You must establish the date you ceased or began city residency. The form requires the beginning or ending date of city residence and uses that for allocation. Simply moving to a different address within the same city does not trigger the form — only entering or leaving NYC or Yonkers.
5. Filing with your return: Attach the completed Form IT-360.1 to your IT-201 or IT-203. Retain a copy of the form, the city–residence change date evidence (lease, utility, employer records) and support for your income/deductions for each period.

Computation & Example

Step 1 – Select the box corresponding to your change of city status and complete the relevant parts of IT-360.1. Enter your New York adjusted gross income, city resident deduction, number of dependent exemptions and the period you were a resident of NYC or Yonkers.

Step 2 – For instance, if you lived in NYC from January 1 through June 30 and then moved out of the city while remaining a New York State resident, mark Box A and complete Parts 1-4. Calculate full-year NYC tax then multiply by the ratio 181/365 to derive the resident-period tax.

Step 3 – If you also moved into or out of Yonkers during the year, or moved from Yonkers to NYC, mark Box C and complete the entire form, using Parts 1-5 to allocate income and deductions appropriately.

Step 4 – Enter the allocated tax or surcharge on your IT-201 line for city tax or surcharge. Ensure the prorated amounts match your New York State return’s city resident portion of income and days. Mis-matching days or incorrectly allocating deduction amounts is a common audit trigger.

Example: A taxpayer lived in NYC Jan 1–Sep 30 then relocated to New Jersey but remained a NY State resident. They mark Box A, complete Parts 1-4. Suppose their NYC resident tax liability for full year would be $6,000. Their resident period is 273 days → allocated tax = $6,000 × 273/365 = $4,488. They enter $4,488 on IT-201 city tax line and attach IT-360.1.

Planning & Record-Keeping

When changing city residence during the tax year, document the date you moved (lease, employer, utility, DMV change) to support your resident-period calculation. Without clear evidence, taxpayers may be taxed as full-year city residents.

Keep separate logs of income, deductions and exemptions for each part-year city resident period. This includes W-2s, 1099s, self-employment income and itemized deduction records showing which city period they apply to.

Before year-end, refine your move timing if feasible to optimise city tax liability (for example, accelerating or delaying income so it aligns with the desired resident period). If you expect to change city residence, coordinate with your tax adviser in advance.

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Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.