New York Codes Rules Regulations (Last Updated: March 27,2024) |
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 |
Sec. 295.3. Residents
Latest version.
- (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.)