New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-34 - Change of Residence Status During the Year.

(b) City taxable income for portion of year individual is a
resident.--The city taxable income for the portion of the year during
which he is a resident shall be determined, except as provided in
subdivision (c), under part II of this local law as if his taxable year
for federal income tax purposes were limited to the period of his
resident status.
(c) Special accruals.--(1) If an individual changes his status from
resident to nonresident, he shall, regardless of his method of
accounting, accrue for the portion of the taxable year prior to such
change of status any items of income, gain, loss or deduction accruing
prior to the change of status, if not otherwise properly includible
(whether or not because of an election to report on an installment
basis) or allowable for city income tax purposes for such portion of the
taxable year or for a prior taxable year. The amounts of such accrued
items shall be determined with the applicable modifications described in
sections twelve and fifteen as if such accrued items were includible or
allowable for federal income tax purposes.
(2) If an individual changes his status from nonresident to resident,
he shall, regardless of his method of accounting, accrue for the portion
of the taxable year prior to such change of status any items of income,
gain, loss or deduction accruing prior to the change of status, if not
otherwise properly includible (whether or not because of an election to
report on an installment basis) or allowable for federal income tax
purposes for such portion of the taxable year or for a prior taxable
year. The amounts of such accrued items shall be determined with the
applicable modifications described in sections twelve and fifteen as if
such accrued items were includible or allowable for federal income tax
purposes.
(3) No item of income, gain, loss or deduction which is accrued under
this subdivision shall be taken into account in determining city
adjusted gross income or the city itemized deduction for any subsequent
taxable period.
(4) Where an individual changes his status from resident to
nonresident, the accruals under this subdivision shall not be required
if the individual files with the administrator a bond or other security
acceptable to the administrator, conditioned upon the inclusion of
amounts accruable under this subdivision in city adjusted gross income
for one or more subsequent taxable years as if the individual had not
changed his resident status.
(d) Prorations.--Where an individual changes his status during his
taxable year from resident to nonresident or from nonresident to
resident, the city personal exemptions allowable under section sixteen
shall be prorated, under regulations of the administrator, to reflect
the portions of the entire taxable year during which the individual was
a resident and a nonresident
(e) Standard deduction.--Where an individual changes his status during
his taxable year from resident to nonresident or from nonresident to
resident, the city standard deduction allowable shall be either ten per
centum of city adjusted gross income reported for the period during

which he is a resident, or one thousand dollars prorated according to
the period covered by the return, whichever is less.

Structure New York Laws