Moving to NYC from CT or NJ? Part-Year Tax Returns

Two states, one year

If you move from Connecticut, New Jersey or anywhere else to New York City, you are a part-year resident of both places for that year. Your old state taxes what you earned while you lived there; New York State and New York City tax what you earned after the move, plus any New York-source income from before it. New York's part-year return is Form IT-203, and NYC part-year resident tax is figured on Form IT-360.1. Connecticut part-year residents file Form CT-1040NR/PY.

The move date matters, so keep the lease, closing documents and moving receipts. Investment income, bonuses and business profit get split by when they were earned or received, and getting that split wrong is how people end up taxed twice.

If you own businesses

Entities formed in Delaware or Connecticut: once a company is doing business in New York it generally needs to register with the New York Department of State as a foreign entity. Foreign LLCs also have New York's publication requirement.
Payroll: your own withholding has to switch to New York State and New York City once you live here, and any employees who work in New York need New York payroll registration.
S corporations: New York State S status is a separate election (Form CT-6) for most companies, and New York City does not recognize S status at all, so an S corp doing business in the city also files a city corporate return.

Moving out of New York instead?

Leaving is the harder direction. New York looks at where your home, time, business ties, family and most important belongings really are before it accepts that you left. We help you document the move.

Our posted prices

Payroll	$275/mo incl. 1 employee, + $15 each additional
Payroll problem fix (late 941 / NYS-45, missed deposits)	review $350, catch-up starting at $750
Quarterly estimated tax plan	starting at $200 a year
Bookkeeping	starting at $300/mo
Bookkeeping + Payroll	$475/mo incl. 1 employee, + $15 each additional
Business tax return	starting at $1,000
Personal tax return	starting at $300
Entrepreneur Starter Kit	$1,500 one time
Tax debt review (IRS or NY)	$400, credited toward the fix

Tax returns and bookkeeping are "from" prices. You get an exact quote in writing before any work starts. Full price list

Common questions

I moved from Connecticut to NYC this year. How many returns do I file?

Usually three: federal, a Connecticut part-year return, and a New York State part-year return that also calculates New York City tax for the months you lived in the city.

Do I pay NYC tax for the whole year if I moved here in the middle of it?

No. As a part-year New York City resident you pay city resident tax on income from the date you became a resident.

My LLCs are in Delaware. Do I need to do anything in New York?

If they will do business in New York, they generally need to register with the New York Department of State as foreign LLCs and complete the publication requirement. We can tell you which ones need it.

What does it cost?

Personal returns start at $300; a part-year return with business income is quoted after we see your documents. Business returns start at $1,000. You get the exact number in writing first.

Moving to New York City? Taxes for the Year You Move