New York Change of City Resident Status

Change of City Resident Status
Form IT-360.1 Change of City Resident Status Tax Year 2023IT-360.1

Department of Taxation and Finance

Change of City Resident Status
New York City • Yonkers

Submit this form with Form IT-201 or Form IT-203.
Name(s) as shown on return	

Social Security number

Change of city resident status – If you are married and filing separate New York State returns, each of you must complete a
  separate Form IT-360.1 (see instructions, Form IT-360.1-I).
For income tax purposes, New York City includes the Bronx, Brooklyn, Manhattan, Queens, and Staten Island.
Mark an X in only one box	 (A)	

New York City change of residence – Complete Parts 1, 2, 3, and 4.

	

(B)	

Yonkers change of residence – Complete Parts 1 and 5.

	

(C)	

New York City and Yonkers change of residence – Complete the entire form.

Part 1 –	 New York adjusted gross
	income (see instructions)

	

	
	
	

	1	Wages, salaries, tips, etc...................... 	1	
	2	 Taxable interest income ....................... 	 2	
	3	 Ordinary dividends ............................... 	 3	
	4	Taxable refunds, credits, or offsets of
		  state and local income taxes ............ 	 4	
	5	 Alimony received .................................. 	 5	
	6	 Business income or loss (submit copy of
		  federal Schedule C, Form 1040) ............ 	 6	
	7	 Capital gain or loss (submit copy of
		  federal Schedule D, Form 1040) ............ 	 7	
	8	 Other gains or losses (submit copy of
		  federal Form 4797) ............................... 	 8	
	9	 Taxable amount of IRA distributions ..... 	 9	
	10	 Taxable amount of pensions and annuities	 10	
	11	 Rental real estate, royalties, partnerships,
		  S corporations, trusts, etc. (submit copy
		  of federal Schedule E, Form 1040) ............ 	 11	
	12	 Farm income or loss (submit copy of
		  federal Schedule F, Form 1040) ............. 	 12	
	13	 Unemployment compensation ............. 	 13	
	14	 Taxable amount of Social Security benefits	 14	
	15	 Other income ....................................... 	
Identify:	
	
15	
	16	Total (add lines 1 through 15) ................... 	16	
	17	 Total federal adjustments to income ....
		Identify:
				 17	
	18	 Federal adjusted gross income
		  (subtract line 17 from line 16) ................ 	 18	
	19	 New York modifications (submit schedule) 	 19	
	20	 New York adjusted gross income
		  (line 18 and add or subtract line 19) ....... 	 20	

360001230094

Column A	

Federal income	
and adjustments	
(all sources)	

Column B	

.00	
.00	
.00	

Amount of Column A	
for New York City	
resident period	

Column C

.00	
.00	
.00	

Amount of Column A
for Yonkers
resident period

.00
.00
.00

.00	
.00	

.00	
.00	

.00
.00

.00	

.00	

.00

.00	

.00	

.00

.00	
.00	
.00	

.00	
.00	
.00	

.00
.00
.00

.00	

.00	

.00

.00	
.00	
.00	

.00	
.00	
.00	

.00
.00
.00

.00	
.00	

.00	
.00	

.00
.00

.00	

.00	

.00

.00	
.00	

.00	
.00	

.00
.00

.00	

.00	

.00

Page 2 of 3  IT-360.1 (2023)

Part 2 – Itemized deductions for New York City (see instructions) 		
	

If you are claiming the standard deduction, do not complete Part 2.

	

Column A	

Column B

Itemized deductions	
(see instructions)	

	21	 Medical and dental expenses ....................................................... 	 21	
	22	 Taxes you paid .............................................................................. 	 22	
	23	 Interest you paid ........................................................................... 	 23	
	24	 Gifts to charity ............................................................................... 	 24	
	25	 Casualty and theft losses .............................................................. 	 25	
	26	 Job expenses and certain miscellaneous deductions ................... 	 26	
	27	 Other itemized deductions ............................................................ 	 27	
	28	 Add lines 21 through 27 ................................................................ 	 28	
	 29	 Reduction for itemized deduction limitation (see instructions) ......... 	 29	
	30	 Total itemized deductions (subtract line 29 from line 28) ................... 	 30	
	31	 State, local, and foreign income taxes (or general sales tax, if applicable)
		  and other subtraction adjustments ............................................................................................ 	
	32	 Subtract line 31 from line 30 ......................................................................................................... 	
	33	 Addition adjustments and college tuition itemized deduction (see instructions) .............................. 	
	34	 Add lines 32 and 33 ...................................................................................................................... 	
	35	 Itemized deduction adjustment (if line 20, Column B, is more than $100,000, see instructions; all
		  others enter 0 on line 35) ............................................................................................................... 	
	36	 Itemized deduction (subtract line 35 from line 34, enter here and on line 44) .......................................... 	

Amount of Column A for
New York City resident period

.00	
.00	
.00	
.00	
.00	
.00	
.00	
.00	
.00	
.00	

.00
.00
.00
.00
.00
.00
.00
.00	
.00
.00

31		
32		
33		
34		

.00
.00
.00
.00

35		
36		

.00
.00

Part 3 – Dependent exemptions (see instructions)
	37	 Enter the period you were a New York City resident during 2023; use a two-digit number to represent the month and day
		  (see instructions)	
	

From:	month	

day	

			
(mm)	(dd)	

To:	 month	

day	

(mm)	(dd)

	 38	 This line intentionally left blank
	39	 Enter the number of full months in the New York City resident period .......................................... 	
	40	 Enter the prorated value of one dependent exemption (use Proration chart; see instructions) ........... 	
	41	 Enter the number of dependent exemptions you claimed on Form IT-201, line 36,
	    or Form IT-203, line 35 ............................................................................................................... 	
	 42	 Multiply the amount on line 40 by the number of dependent exemptions claimed
	    on line 41 (enter here and on line 46) ............................................................................................. 	

39
40	

.00

41
42	

.00

43		

.00

44		
45		
46		
47		
48		
49		
50		
51		

.00
.00
.00
.00
.00
.00
.00
.00

52		
53		
54		

.00
.00
.00

55		

.00

Part 4 – Part-year New York City resident tax (see instructions)
	 43	 New York City adjusted gross income (see instructions) ................................................................. 	
	44	 Resident period standard deduction (see instructions) or
		  resident period itemized deduction (from line 36) ........................................................................ 	
	45	 Subtract line 44 from line 43 ......................................................................................................... 	
	46	 Dependent exemption amount (from line 42) .................................................................................. 	
	47	 New York City taxable income (subtract line 46 from line 45) ......................................................... 	
	48	 New York City tax on line 47 amount (see instructions) ................................................................... 	
	49	 Total New York City household credit and accumulation distribution credit (see instructions) ......... 	
	50	 Subtract line 49 from line 48 (if line 49 is larger than line 48, enter 0) ................................................. 	
	51	 Part-year New York City separate tax on lump-sum distributions (from Form IT-230) ..................... 	
	52	 Part-year New York City resident tax on capital gain portion of lump-sum distributions
   (from Form IT-230) ........................................................................................................................ 	
	53	 Add lines 50, 51, and 52 ............................................................................................................... 	
	54	 Credit for part-year New York City unincorporated business tax paid (see instructions) ................. 	
	55	 Part-year New York City resident tax (subtract line 54 from line 53 and enter tax on Form IT-201,
		  line 50, or Form IT-203, line 51; if line 54 is larger than line 53, enter 0) ............................................... 	

360002230094

Page 3 of 3  IT-360.1 (2023)

Part 5 – Part-year Yonkers resident income tax surcharge (see instructions)
	Full-year	
	
NYS resident	

Part-year
NYS resident

	56	 Total New York State taxes (Form IT-201, line 46) ............................ 	 56	
.00
	57	 Empire State child credit (Form IT-201, line 63) ................................ 	 57	
.00
	58	 NYS child and dependent care credit (Form IT-216, line 14) ............ 	 58	
.00
	59	 Earned income credit (Form IT-201, line 65) ..................................... 	 59	
.00
	60	 Noncustodial parent New York State earned income credit
		  (Form IT-201, line 66) .................................................................... 	 60	
.00
	61	 Real property tax credit (Form IT-201, line 67) ................................. 	 61	
.00
	61a	 New York City school tax credit (Form IT-201, lines 69 and 69a) ....... 	 61a	
.00
	62	 College tuition credit (Form IT-201, line 68) ...................................... 	 62	
.00
	62a	 This line intentionally left blank ..................................................... 	 62a	
	63	 Amount from Form IT-201-ATT, line 13 ......................................... 	 63	
.00
	64	 Add lines 57 through 63 ................................................................ 	 64	
.00
	65	 Subtract line 64 from line 56 (if line 64 is more than line 56, enter 0
		  here and on Form IT-201, line 57) ................................................... 	 65	
.00
	66	 Base tax (Form IT-203, line 44) ........................................................ 	 66		
.00
	67	 New York State nonrefundable credits (Form IT-203-ATT, line 8) ..... 	 67		
.00	
	68	 Subtract line 67 from line 66 (if line 67 is more than line 66, enter 0) ... 	 68		
.00
	69	 Net other New York State taxes (Form IT-203-ATT, line 33) .............. 	 69		
.00
	70	 Add lines 68 and 69 ...................................................................... 	 70		
.00
	71	 Total of amounts from Form IT-203-ATT, lines 9, 10, and 12 ........ 	 71	
.00
	71a	 This line intentionally left blank ..................................................... 	 71a
	71b	 New York City school tax credit (Form IT-203, lines 60 and 60a) ....... 	 71b	
.00
	71c	 Add lines 71, and 71b ................................................................... 	 71c	
.00
	72	 Subtract line 71c from line 70 (if line 71c is more than line 70, enter 0) 	 72		
.00
	73	 Income percentage (see worksheet in the instructions) ...................... 	 73	
	74	 Multiply line 65 by line 73. This is the net state tax for full-year
		  state residents ........................................................................... 	 74	
.00
	75	 Multiply line 72 by line 73. This is the net state tax for part-year
		  state residents ........................................................................... 	 75		
.00
	76	 Yonkers resident tax rate .............................................................. 	 76	
.1675
	 77	 Part-year Yonkers resident income tax surcharge

		  (Full-year NYS residents: Multiply line 74 by line 76. Part-year NYS residents: Multiply line 75 by line 76.).	 77		
		
Enter the line 77 amount on Form IT-201, line 57, or Form IT-203, line 54.

If you received wages or net earnings from self-employment from Yonkers sources during your nonresident period, see
Form Y-203, Yonkers Nonresident Earnings Tax Return, and instructions, Form Y-203-I.

360003230094

.00

Extracted from PDF file 2023-new-york-form-it-3601.pdf, last modified October 2006

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More about the New York Form IT-360.1 Individual Income Tax Amended Return TY 2023

This form is for those who need to change their city residency status for their New York state tax returns. Form IT-360.1 requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Change of City Resident Status in January 2024, so this is the latest version of Form IT-360.1, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT-360.1 directly from TaxFormFinder. You can print other New York tax forms here.

Other New York Individual Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form IT-201	Individual Income Tax Return Tax Return
IT-201-V	Payment Voucher for Income Tax Returns Voucher
Form IT-201-D	Resident Itemized Deduction Schedule (DISCONTINUED)
Form IT-203	Nonresident Income Tax Return Nonresident
Form IT-201-I	Individual Income Tax Return Instructions Tax Return

Download all NY tax forms View all 272 New York Income Tax Forms

Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form IT-360.1 from the Department of Taxation and Finance in January 2024.

Show Sources >

Form IT-360.1 is a New York Individual Income Tax form. An amended tax return is used to correct errors or omissions in a previously-filed tax return. While taxpayers will not generally be punished simply for correcting an error in a previous return, errors that resulted in an underpayment of owed tax can sometimes result in penalties or interest owed.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of New York Form IT-360.1

We have a total of twelve past-year versions of Form IT-360.1 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form IT-360.1

Form IT-360.1 Change of City Resident Status Tax Year 2023

2022 Form IT-360.1

Form IT-360.1 Change of City Resident Status Tax Year 2022

2021 Form IT-360.1

Form IT-360.1 Change of City Resident Status Tax Year 2021

2020 Form IT-360.1

Form IT-360.1 Change of City Resident Status Year 2020

2019 Form IT-360.1

Form IT-360.1:2019:Change of City Resident Status:it3601

2018 Form IT-360.1

Form IT-360.1:2018:Change of City Resident Status:it3601

2017 Form IT-360.1

Form IT-360.1:2017:Change of City Resident Status:it3601

2016 Form IT-360.1

Form IT-360.1:2016:Change of City Resident Status:it3601

2015 Form IT-360.1

Form IT-360.1:2015:Change of City Resident Status:it3601

2014 Form IT-360.1

Form IT-360.1:2014:Change of City Resident Status:it3601

2013 Form IT-360.1

Form IT-360.1:2013:Change of City Resident Status:it3601

2012 Form IT-360.1

Form IT-360.1:2012:Change of City Resident Status:it3601

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