Form NYC-1127 "Return for Nonresident Employees of the City of New York" - New York City

What Is NYC-1127?

Form NYC-1127, Return for Nonresident Employees of the City of New York, is a personal income tax form that must be completed for New York City employees who reside outside of the 5 boroughs as if they resided in New York City and were hired on or after January 4th, 1973.

Those who are considered as New York City employees that are employed by agencies such as the FDNY, NYPD, Department of Sanitation, Department of Finance, etc. This form must be completed if you worked within the City of New York during the year. You should also have received a 1127.2 Tax Statement from your employer during the tax season (the statement is a part of your W-2), which will be used to complete the NYC-1127 Form.

This form is issued by the New York City Department of Finance and was last updated in 2019. An NYC-1127 fillable form is available for download below.

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Form NYC-1127 Instructions

The NYC-1127 Form contains six sections that will need to be completed.

  1. The first section will ask for the name(s) of the employee and spouse, home address, Agency or NYC Department that the filer is employed by (as well as spouse's, if applicable), phone number, email address, and the employee's and spouse's social security numbers.
  2. The second section will ask for the filing status (married filing jointly or surviving spouse, head of household, or single or married filing separately). It will also ask for the number of months the filer and spouse was/were employed in 2019 and the date the filer retired from NYC service (if applicable). There is also a box to check if both the filer and spouse are subject to Section 1127. Finally, the last portion of this section has the filer list the amount that will be paid with this return.
  3. The third section is the liability calculation and this information can be gathered from your NYS Income Tax Return. There are six lines within this section that you will need to complete based on income tax return information, including additional taxes, credits, withholdings, balance due, and refund. Each line also contains instructions for where to find the correct amounts listed on the NYS Income Tax Return. You will need to attach a complete copy of your NYS Income Tax Return with all schedules completed.
  4. The fourth section is a certification of the information and will require the filer's signature as well as the signature of any preparer's.
  5. The fifth is for married filing jointly income information (in cases where the spouse is not an NYC mayoral agency employee).
  6. The sixth schedule is for listing non-refundable credits.

How to File NYC-1127?

Completed NYC-1127 Forms must be sent in with the 1127.2 Tax Statement on or before May 15, 2020, and may be mailed with payment or filed online at nyc.gov/eservices. The form must be completed online since there are several drop-down menus in the sections.

If you are claiming a refund from this form, you will need to send the form to a separate address from the address for forms that require payment. To check the NYC-1127 refund status you can call 311 if you live within the five boroughs, or 212-NEW-YORK if you reside outside of the five boroughs.

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Download Form NYC-1127 "Return for Nonresident Employees of the City of New York" - New York City

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RETURN FOR NONRESIDENT EMPLOYEES OF THE CITY OF NEW YORK
-1127
2019
HIRED ON OR AFTER JANUARY 4, 1973
nn
Enter 2‑character special condition code if applicable. (See instructions):
PRINT OR TYPE
First names and initials of employee and spouse:
Last name:
Name
n
n
AMENDED RETURN
Change
Home address (number and street):
Apt. no.:
TAXPAYER’S EMAIL ADDRESS
Address
n
Change
City and State:
Zip Code:
Country (if not US)
EMPLOYEE'S SOCIAL SECURITY NUMBER
NYC Department or
Employee
Spouse
Agency where employed:
SPOUSE’S SOCIAL SECURITY NUMBER
Daytime telephone number:
1 - FILING STATUS
n
n
n
A.
MARRIED FILING JOINTLY
Note:
If you file a joint Federal tax return but elect to
B.
HEAD OF
C.
SINGLE OR MARRIED
exclude a spouse’s income, see the special computation
OR SURVIVING SPOUSE
HOUSEHOLD
FILING SEPARATELY
Schedule A on the back of this form and use Filing Status C.
A. NUMBER OF MONTHS EMPLOYED IN 2019 ........................
EMPLOYEE: ___________________
SPOUSE: ___________________
B. DATE RETIRED FROM NYC SERVICE .................................
EMPLOYEE: ______-______-______
SPOUSE: ______-______-______
n
C.
CHECK BOX IF YOU AND YOUR SPOUSE ARE BOTH SUBJECT TO SECTION 1127.
Payment Amount
Amount being paid electronically with this return ...................................................................... A.
A.
Payment
2 - 1127 LIABILITY CALCULATION
All the information you will need to complete this 1127 form comes directly from your NYS Income Tax Return. For your convenience, we
have listed where on your State tax return you can find this information depending on whether you filed a NYS Resident Income Tax Return
(NYS IT-201) or a NYS Non-Resident and Part-Year Resident Income Tax Return (NYS IT-203).
Line
Where do I get the amount?
Amount
Note: If you file a joint Federal tax return
1
NYS Taxable Income.
NYS IT-201, line 37
but elect to exclude a spouse’s income, see
See instructions.
NYS IT-203, line 36
the special computation Schedule A on the
back of this form and use Filing Status C.
2
Section 1127 liability plus Other New York
Page 2 liability rate schedules
City Taxes, if any. See instructions.
NYS IT-201, line 51
3
New York City School tax and other credits
See Page 2, Schedule B and Instructions
4
New York City 1127 amount withheld
Form 1127.2
5
Balance Due
If line 2 is greater than the sum of lines 3 and 4,
enter balance due
6
Refund
If line 2 is less than the sum of lines 3 and 4, enter refund
amount (not to exceed the amount on line 4). (See instr.)
3 - CERTIFICATION
I hereby certify that this return, including any accompanying rider, is, to the best of my knowledge and belief, true, correct and complete.
n
I authorize the Department of Finance to discuss this return with the preparer listed below. (see instructions) ...................................YES
SIGN
:
_________________________________________________________
__________________________
HERE
YOUR SIGNATURE
DATE
_________________________________________ _____________________ ________________ __________________________________
SIGNATURE OF PREPARER OTHER THAN TAXPAYER
EIN OR SSN OR PTIN
DATE
PREPARER
S EMAIL ADDRESS
_________________________________________________
_____________________________________________________________
PREPARER
S PRINTED NAME
ADDRESS
CITY
STATE
ZIP CODE
REMITTANCES
ALL RETURNS EXCEPT REFUND RETURNS
ATTACH A COMPLETE COPY OF YOUR NEW YORK STATE
RETURNS CLAIMING REFUNDS
PAY ONLINE WITH FORM NYC-200V AT
INCOME TAX RETURN INCLUDING ALL SCHEDULES
NYC DEPARTMENT OF FINANCE
NYC DEPARTMENT OF FINANCE
NYC.GOV/ESERVICES
OR
SECTION 1127
Payment must be made in U.S. dollars, drawn on a U.S. bank.
SECTION 1127
Mail Payment and Form NYC-200V ONLY to:
P.O. BOX 5564
P.O. BOX 5563
NYC DEPARTMENT OF FINANCE
BINGHAMTON, NY 13902-5564
BINGHAMTON, NY 13902-5563
P.O. BOX 3933
80011991
NEW YORK, NY 10008-3933
RETURN FOR NONRESIDENT EMPLOYEES OF THE CITY OF NEW YORK
-1127
2019
HIRED ON OR AFTER JANUARY 4, 1973
nn
Enter 2‑character special condition code if applicable. (See instructions):
PRINT OR TYPE
First names and initials of employee and spouse:
Last name:
Name
n
n
AMENDED RETURN
Change
Home address (number and street):
Apt. no.:
TAXPAYER’S EMAIL ADDRESS
Address
n
Change
City and State:
Zip Code:
Country (if not US)
EMPLOYEE'S SOCIAL SECURITY NUMBER
NYC Department or
Employee
Spouse
Agency where employed:
SPOUSE’S SOCIAL SECURITY NUMBER
Daytime telephone number:
1 - FILING STATUS
n
n
n
A.
MARRIED FILING JOINTLY
Note:
If you file a joint Federal tax return but elect to
B.
HEAD OF
C.
SINGLE OR MARRIED
exclude a spouse’s income, see the special computation
OR SURVIVING SPOUSE
HOUSEHOLD
FILING SEPARATELY
Schedule A on the back of this form and use Filing Status C.
A. NUMBER OF MONTHS EMPLOYED IN 2019 ........................
EMPLOYEE: ___________________
SPOUSE: ___________________
B. DATE RETIRED FROM NYC SERVICE .................................
EMPLOYEE: ______-______-______
SPOUSE: ______-______-______
n
C.
CHECK BOX IF YOU AND YOUR SPOUSE ARE BOTH SUBJECT TO SECTION 1127.
Payment Amount
Amount being paid electronically with this return ...................................................................... A.
A.
Payment
2 - 1127 LIABILITY CALCULATION
All the information you will need to complete this 1127 form comes directly from your NYS Income Tax Return. For your convenience, we
have listed where on your State tax return you can find this information depending on whether you filed a NYS Resident Income Tax Return
(NYS IT-201) or a NYS Non-Resident and Part-Year Resident Income Tax Return (NYS IT-203).
Line
Where do I get the amount?
Amount
Note: If you file a joint Federal tax return
1
NYS Taxable Income.
NYS IT-201, line 37
but elect to exclude a spouse’s income, see
See instructions.
NYS IT-203, line 36
the special computation Schedule A on the
back of this form and use Filing Status C.
2
Section 1127 liability plus Other New York
Page 2 liability rate schedules
City Taxes, if any. See instructions.
NYS IT-201, line 51
3
New York City School tax and other credits
See Page 2, Schedule B and Instructions
4
New York City 1127 amount withheld
Form 1127.2
5
Balance Due
If line 2 is greater than the sum of lines 3 and 4,
enter balance due
6
Refund
If line 2 is less than the sum of lines 3 and 4, enter refund
amount (not to exceed the amount on line 4). (See instr.)
3 - CERTIFICATION
I hereby certify that this return, including any accompanying rider, is, to the best of my knowledge and belief, true, correct and complete.
n
I authorize the Department of Finance to discuss this return with the preparer listed below. (see instructions) ...................................YES
SIGN
:
_________________________________________________________
__________________________
HERE
YOUR SIGNATURE
DATE
_________________________________________ _____________________ ________________ __________________________________
SIGNATURE OF PREPARER OTHER THAN TAXPAYER
EIN OR SSN OR PTIN
DATE
PREPARER
S EMAIL ADDRESS
_________________________________________________
_____________________________________________________________
PREPARER
S PRINTED NAME
ADDRESS
CITY
STATE
ZIP CODE
REMITTANCES
ALL RETURNS EXCEPT REFUND RETURNS
ATTACH A COMPLETE COPY OF YOUR NEW YORK STATE
RETURNS CLAIMING REFUNDS
PAY ONLINE WITH FORM NYC-200V AT
INCOME TAX RETURN INCLUDING ALL SCHEDULES
NYC DEPARTMENT OF FINANCE
NYC DEPARTMENT OF FINANCE
NYC.GOV/ESERVICES
OR
SECTION 1127
Payment must be made in U.S. dollars, drawn on a U.S. bank.
SECTION 1127
Mail Payment and Form NYC-200V ONLY to:
P.O. BOX 5564
P.O. BOX 5563
NYC DEPARTMENT OF FINANCE
BINGHAMTON, NY 13902-5564
BINGHAMTON, NY 13902-5563
P.O. BOX 3933
80011991
NEW YORK, NY 10008-3933
NYC-1127 - 2019
Page 2
Schedule for Married Filing Jointly for State Purposes and Separately for 1127 Purposes (Spouse is not a NYC mayoral agency employee)
SCHEDULE A
Line
Amount
1
NYS Adjusted Gross Income
NYS IT-201, line 33; NYS IT-203, line 32.
2
Non NYC Employee Income
Enter all income, additions and subtractions attributable to the non NYC employee
3
Net NYS Gross Income
Line 1 less Line 2
Part-year employees must prorate
4
Compute limitation percentage
Line 3: $
standard deduction and dependent
______
.............. = _________ %
exemption amounts based on num-
Line 1: $
ber of months employed by NYC.
n
5
Check only one box:
Standard Deduction: $8,000.
OR
n
Itemized deduction: $__________________ X _________ % =
(See instructions)
amount from IT 201, line 34
% from line 4
amount from IT 203, line 33
6
New York Dependent Exemption from
NYS IT-201, line 36; NYS IT-203, line 35.
NYS return. No exemption is allowed
for employee or spouse. (If married
filing separately for Section 1127
purposes, apply the limitation
percentage from line 4).
7.
Total Deductions and Exemptions
Line 5 + line 6
8.
Allocated New York State
Taxable Income
Line 3 less line 7. Enter on Page 1, line 1.
Nonrefundable credits
SCHEDULE B
Line
Where do I get the amount?
Amount
A1. NYC School Tax Credit
See Instructions. *See below.
(fixed amount)
A2. NYC School Tax Credit
See Instructions
(rate reduction amount)
B.
UBT Paid Credit
See Instructions
C.
NYC household credit
from IT-201 Instructions NYC table 4, 5 or 6
D.
NYC Claim of Right Credit
from Form IT-201-ATT, line 16 or IT-203-ATT, line 15 (attach Form IT-257)
E.
NYC Earned Income Credit
(attach IT-215)
F.
Other NYC taxes
See Instructions
G.
NYC Child and Dependent Care Credit
See Instructions (attach IT-216)
H.
Total of lines A1 - G
enter on page 1, line 3
*Enter income used to calculate eligibility for credit on Line A1: ____________________________
Table A - Married filing jointly or surviving spouse
If Form NYC-1127, line 1 is:
OVER
BUT NOT OVER
THE LIABILITY IS:
$
0
$ 21,600
3.078%
of Form 1127, line 1
$ 21,600
$ 45,000
$
665
plus
3.762%
of the excess over
$ 21,600
$ 45,000
$ 90,000
$ 1,545
plus
3.819%
of the excess over
$ 45,000
$ 90,000
$ 3,264
plus
3.876%
of the excess over
$ 90,000
Table B - Head of household
If Form NYC-1127, line 1 is:
OVER
BUT NOT OVER
THE LIABILITY IS:
$
0
$ 14,400
3.078%
of Form 1127, line 1
$ 14,400
$ 30,000
$
443
plus
3.762%
of the excess over
$ 14,400
$ 30,000
$ 60,000
$ 1,030
plus
3.819%
of the excess over
$ 30,000
$ 60,000
$ 2,176
plus
3.876%
of the excess over
$ 60,000
Table C - Single or married filing separately
If Form NYC-1127, line 1 is:
OVER
BUT NOT OVER
THE LIABILITY IS:
$
0
$ 12,000
3.078%
of Form 1127, line 1
$ 12,000
$ 25,000
$
369
plus
3.762%
of the excess over
$ 12,000
$ 25,000
$ 50,000
$
858
plus
3.819%
of the excess over
$ 25,000
$ 50,000
$ 1,813
plus
3.876%
of the excess over
$ 50,000
80021991
NEW YORK CITY DEPARTMENT OF FINANCE
Instructions for Form NYC-1127
2019
Return for Nonresident Employees of the City of New York hired on or after January 4, 1973
IMPORTANT INFORMATION CONCERNING FORM NYC-200V AND PAYMENT DUE
Payments may be made on the NYC Department of Finance website at
, or via check or money order. If
nyc.gov/eservices
paying with check or money order, do not include these payments with your New York City return. Checks and money orders
must be accompanied by payment voucher form NYC-200V and sent to the address on the voucher. Form NYC-200V must be
postmarked by the return due date to avoid late payment penalties and interest. See form NYC-200V for more information.
GENERAL INFORMATION
Remittances - Pay online with Form
of the year except any part when you
NYC-200V at nyc.gov/eservices, or
were a nonresident not employed by the
Mail payment and Form NYC-200V
City.
WHO MUST FILE
only to:
If you became an employee of the City
PARTIAL-YEAR EMPLOYEES
of New York on or after January 4, 1973,
NYC Department of Finance
If you were a New York City employee
and if, while so employed, you were a
P.O. Box 3933
for only part of 2019, you must report
nonresident of the City during any part
New York, NY 10008-3933
that portion of your federal items of
of 2019, you are subject to Section 1127
income and deduction which is attributa-
of the New York City Charter and must
Forms claiming refunds:
ble to your period of employment by the
file Form NYC-1127.
City of New York.
NYC Department of Finance
If you are subject to that law, you are
Section 1127
MARRIED EMPLOYEES
required to pay to the City an amount by
P.O. Box 5563
A married employee whose spouse is not
which a City personal income tax on resi-
Binghamton, NY 13902-5563
a New York City resident or an employ-
dents, computed and determined as if you
ee of the City should refer to instructions
were a resident of the City, exceeds the
If you have been granted an extension of
on page 1 of the return.
amount of any City tax liability computed
time to file either your federal income
and reported by you on the City portion of
tax return or your New York State tax
If you and your spouse are both employ-
your 2019 New York State tax return.
return, Form NYC-1127 must be filed
ees of the City of New York subject to
within 15 days after such extended due
Section 1127 of the New York City
NOTE: The payment required by Section
1127 of the New York City Charter is not
date. In this case, you must submit to the
Charter
Section 1127 Unit, no later than May 15,
a payment of any City tax, but is a pay-
ment made to the City as a condition of
2020, a copy of the letter or other docu-
and you and your spouse file sepa-
ment evidencing the granting of the
rate New York State returns, you
employment. If you are subject to the fil-
ing requirements of the City Resident
extension.
and your spouse must file separate
Income Tax during any part of 2019, you
Forms NYC-1127.
If you file a State tax return or amended
must file tax returns with the New York
State Department of Taxation and Finance
return and the information reported on
and you and your spouse file a joint
your original Form NYC-1127 is
New York State return and were
in the manner and at the time provided in
the instructions for the State tax forms,
changed or corrected as a result of the
both subject to Section 1127 for the
later filing of the State tax return or
same period of time, you and your
regardless of any obligation you may
have under Section 1127 of the Charter.
amended return, you must file an amend-
spouse must file a joint Form NYC-
ed Form NYC-1127 with the New York
1127.
WHEN AND WHERE TO FILE
City Department of Finance, Section
Completed Forms NYC-1127 with
1127 Unit.
Preparer Authorization: If you want to
attachments, except forms claiming a
allow the Department of Finance to dis-
refund, must be filed on or before May
CHANGE OF RESIDENCE
cuss your return with the paid preparer
15, 2020, with:
If you were a resident of the City of New
who signed it, you must check the "yes"
York during part of 2019 and a nonresi-
box in the signature area of the return.
NYC Department of Finance
dent subject to the provisions of Section
This authorization applies only to the
Section 1127
1127 of the New York City Charter dur-
individual whose signature appears in
P.O. Box 5564
ing all or part of the remainder of 2019,
the "Preparer's Use Only" section of
Binghamton, NY 13902-5564
you must file a Form NYC-1127 for all
your return. It does not apply to the firm,
Instructions for Form NYC-1127 - 2019
Page 2
if any, shown in that section. By check-
can be obtained from any District Tax
LIABILITY FOR OTHER NEW
ing the "Yes" box, you are authorizing
Office of the New York State Income
YORK CITY TAXES
the Department of Finance to call the
Tax Bureau.
Include on line 2 the sum of your 1127
preparer to answer any questions that
liability and the total of your liability for
may arise during the processing of your
LINE 1 - NEW YORK STATE
other New York City taxes from New
return. Also, you are authorizing the pre-
TAXABLE INCOME
York State Form IT-201, line 51.
parer to:
If you file NYS Form IT-201, enter the
amount on line 37.
If you file NYS
LINE 3 - NEW YORK CITY
Give the Department any informa-
Form IT-203, enter the amount on line
SCHOOL TAX CREDITS
tion missing from your return,
36. If the amount withheld pursuant to
Add lines a1 through g on page 2,
Section 1127 was included in itemized
Schedule B, to report credits and pay-
Call the Department for information
deductions when calculating your New
ments that would have reduced your
about the processing of your return
York State Personal Income Tax liability,
New York City resident income tax lia-
or the status of your refund or pay-
you must add back that amount to the
bility had you been a City resident. No
ment(s), and
amount from line 37 of NYS IT-201 or
amount reported on line 3 is refundable.
line 36 of NYS IT-203, as applicable, on
Refunds of overpayments of tax and
Respond to certain notices that you
this line.
refundable credits available to New York
have shared with the preparer
State residents and part-year New York
about math errors, offsets, and return
NOTE: If you file a joint Federal tax
City residents must be claimed by filing
preparation. The notices will not be
return but elect to exclude a spouse’s
forms IT-201 or IT-203.
sent to the preparer.
income, see the special computation
Schedule A on the back of this form and
LINE 4 - PAYMENTS
You are not authorizing the preparer to
use Filing Status C.
Enter on line 4 the amount withheld by
receive any refund check, bind you to
the City from your wages during 2019 for
anything (including any additional liabil-
If you contributed to a New York State
the amount due under Charter Section
ity), or otherwise represent you before
Charitable Gifts Trust Fund, claim a
1127 as shown on your City Wage and
the Department. The authorization can-
New York State itemized deduction for
Withholding Tax Statements for 2019.
not be revoked, however, the authoriza-
that contribution, and the period of your
(Attach a copy of Form NYC-1127.2.)
tion will automatically expire no later
NYC employment encompassed the full
than the due date (without regard to any
year, enter on line 1 the amount that you
LINE 5 - BALANCE DUE
extensions) for filing next year's return.
would have entered on line 47 of Form
After completing this return, enter the
Failure to check the box will be
IT-201 (see the instructions to line 47 of
amount of your remittance on line A,
deemed a denial of authority.
Form IT-201 including the worksheet). If
page 1.
Remittances must be made
you contributed to a New York State
payable to the order of: NYC DEPART-
Charitable Gifts Trust Fund, claim a
MENT OF FINANCE
SPECIFIC INSTRUCTIONS
New York State itemized deduction for
that contribution and the period of your
LINE 6 - OVERPAYMENT
Special Condition Codes
NYC employment encompassed part of
If line 2 is less than the sum of lines 3 and
At the time this form is being published,
the year, enter on line 1 the amount from
4 you may be entitled to a refund. Note:
there are no special condition codes for
line 47 of Form IT-360.1 calculated as if
the refund may not exceed the amount
tax year 2019. Check the Finance web-
the period of employment is the period
on line 4.
To determine your refund
site for updated special condition codes.
of NYC residence.
amount, compute the difference between
If applicable, enter the two character
the sum of lines 3 and 4, and line 2 (sub-
code in the box provided on the form.
LINE 2 - LIABILITY AMOUNT
tract line 2 from the sum of lines 3 and 4).
Employees who are married and include
Your refund amount is the lesser of this
In order to complete lines 1 through 6 of
spouse’s income in Form NYC-1127,
difference and the amount on line 4.
Form NYC-1127, it will be necessary for
use Liability Table A on page 2 to com-
you to refer to the instructions for filing
pute the liability amount.
If the amount on line 2 is equal to the
Form IT-201 (Resident Income Tax
sum of lines 3 and 4, enter 0 on line 6.
Form - State of New York) or Form IT-
Married employees who choose not to
203
(Nonresident
and
Part--Year
include their spouse’s income on Form
Refunds cannot be processed unless a
Resident Income Tax Form - State of
NYC-1127, use Liability Table C to
complete copy of your New York State
New York). Booklets IT-201-I or IT-203-
compute the liability amount.
return, including all schedules, and
I, issued by the New York State
wage and tax statement (Form 1127.2)
Department of Taxation and Finance,
are attached to your form.
Instructions for Form NYC-1127 - 2019
Page 3
SPECIAL INSTRUCTIONS FOR
See also the instructions to Line 69 of
F - OTHER CITY TAXES
2019 FOR SCHEDULE A, PAGE 2.
New
York
State
Form
IT-201.
Part-year City residents should enter on
If you contributed to a New York State
Employees who were employed by the
line F the amount actually reported on
Charitable Gifts Trust Fund, filed a New
City for only part of the year should use
your New York State tax return, (net of
York State return claiming married filing
Table 2 in those instructions to determine
any credits listed in A1, A2, B, C, D, E
jointly status and claiming an itemized
the allowable credit. See also instruc-
and G actually taken on the IT-201 or IT-
deduction for that contribution, you must
tions to the other lines of New York State
203) if any, as City tax (Form IT-201,
recalculate NYS AGI by adding back the
Form IT-201 referred to above.
lines 50 and 51 or Form IT-203, line 51).
amount of the contribution to the
Part-year employees should include on
Charitable Gifts Trust Fund. Enter the
A2 - NEW YORK CITY SCHOOL
line F that portion of the City tax report-
recalculated NYS AGI on line 1. Attach a
TAX CREDIT (rate reduction
ed on the New York State return attribut-
worksheet showing the calculations. If you
amount)
able to the period covered by this return.
contributed to a New York State Charitable
The New York City tax credit rate reduc-
Attach a complete copy of your New
Gifts Trust Fund, claim a New York State
tion amount is calculated as follows:
York State tax return, including sched-
itemized deduction for that contribution
ules.
Calculation of NYC school tax credit
and the period of your NYC employment
(rate reduction amount) for married filing jointly
encompassed part of the year, the amount
G - NYC CHILD AND DEPENDENT
and qualifying widow(er)
on line 1 of Schedule A should be calculat-
CARE CREDIT
If city taxable income is:
The credit is:
ed as if the period of employment is the
Refer to New York State Form IT-216 to
over
but not over
period of NYC residence.
determine if you qualify for this credit.
$0
$21,600
.171% of taxable income*
Attach Form IT-216 to this form.
$21,600
$500,000
$37 plus .228% of the
SCHEDULE A, PAGE 2 - LINE 5
excess over $21,600
If the amount withheld pursuant to
MAILING INSTRUCTIONS
Section 1127 was included in the item-
In order for your form to be processed,
Calculation of NYC school tax credit
(rate reduction amount) for single and married
ized deductions when calculating your
you must attach the following to Form
filing separately
New York State Personal Income Tax
NYC-1127:
If city taxable income is:
The credit is:
liability, you must reduce the amount of
over
but not over
your itemized deductions for purposes of
Complete copy of New York State
$0
$12,000
.171% of taxable income*
this line by that amount.
Income Tax Return, including all
$12,000
$500,000
$21 plus .228% of
schedules
the excess over $12,000
SCHEDULE B, PAGE 2
On Schedule B, report items for employ-
Wage and withholding statement
Calculation of NYC school tax credit
ee and spouse if filing a joint Form
(Form 1127.2)
(rate reduction amount)
NYC-1127.
Married employees who
for head of household
choose not to include their spouse’s
Agency verification, if claiming line
If city taxable income is:
The credit is:
income in Form NYC-1127, report items
over
but not over
of duty injury deduction
for employee only.
$0
$14,400
.171% of taxable income*
SIGNATURE
$14,400
$500,000
$25 plus .228% of
A1 - NEW YORK CITY SCHOOL
the excess over $14,400
You must sign and date your return at the
TAX CREDIT (fixed amount)
bottom of page 1. If you file jointly on
A School Tax Credit is allowed for 2019 as
*If the period of your NYC employment encompassed the
Form NYC-1127, the form must be
follows:
full year, use the amount entered on page 1, line 1. If it
signed by both spouses. Your return
encompassed part of the year, use the amount from line
47 of Form IT-360.1 calculated as if the period of employ-
and/or refund cannot be processed if it
Filing Status
If your income* is Your credit** is
ment is the period of NYC residence.
is not signed.
Single
$250,000 or less
$63
Married filing
separate return
B - UBT PAID CREDIT
If you have a tax-related question or
Over $250,000
$0
Head of household
If you were a partner in a partnership
problem, call 311. If calling from out-
Married filing
doing business in the City, you may be
side of the five NYC boroughs, please
$250,000 or less
$125
joint return
entitled to a credit for a portion of the
call 212-NEW-YORK (212-639-9675).
Qualifying widow(er)
Over $250,000
$0
with dependent child
City Unincorporated Business Tax paid
*Income, for purposes of determining your school
by that partnership. See Form IT-219
ACCESSING NYC TAX FORMS
tax credit means your federal adjusted gross
and the instructions to that form. Enter
By Computer - Download forms from
income (FAGI) from Form IT-201, line 19 minus
distributions
from
an
individual
retirement
the amount of credit to which you would
the Finance website at nyc.gov/finance
account and an individual retirement annuity from
be entitled as a City resident from Form
IT-201, line 9, if they were included in your FAGI.
IT-219.
By Phone - Order forms by calling 311. If
**The statutory credit amounts have been rounded.
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