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Screen NY3601 - New York Change of City Residency (1040)
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Overview
Use this screen to override calculated amounts for Form IT-360.1. Enter part-year residency dates for NYC and/or Yonkers on the NYNRPY screen to enable data entry.
Part-Year City Resident Income (Force)
Use this section to enter information to complete portions of New York Form IT-360.1.
Wages / ... / New York adjustments when filing IT-360.1 separately
Use these fields to force individual income and adjustment amounts as they pertain to the period of residency for New York City and/or Yonkers. If the taxpayer and spouse part-year residency periods for New York City and/or Yonkers are identical, a joint Form IT-360.1 calculates. The 1st copy of Form IT-360.1 is reserved for single / joint filing. If the New York return is filed with a joint filing status and the taxpayer and spouse city residency periods differ, then a 2nd and 3rd unit of Form IT-360.1 calculate.
Separate city residency between taxpayer and spouse can produce a higher tax because married filing separate tables and limits as well as standard deduction, when used, are used to simulate the income, deductions, tax and credits as if separate federal and New York returns had been filed. UltraTax CS doesn't optimize and recommend filing one way or the other. New York may allow the taxpayers to elect to file jointly. See the instructions for more information.
The 2nd unit is always reserved for taxpayer separate calculations (married filing joint state but filing separate city); the 3rd unit is always reserved for spouse separate calculations (married filing joint state but filing separate city). In cases where only the spouse separate Form IT-360.1 is calculating in a return, access the 3rd unit of Form IT-360.1 to review those calculations. This screen provides separate sets of force fields. If the 1st or 2nd unit of Form IT-360.1 is calculated, use the
Tp /Jt Col B, NYC
or Tp / Jt Col C, Yonkers
fields to override the default calculations for income. If the 3rd unit of Form IT-360.1 is calculating for the spouse, use the Spouse Col B, NYC
or Spouse Col C, Yonkers
fields to enter amounts for the spouse's unit of Form IT-360.1. Conditions present in the return either enable or disable the appropriate fields for the appropriate unit of Form IT-360.1. UltraTax CS apportions the federal income based on days of residency assuming all income is earned evenly throughout the year for residents of New York State. Likewise, a ratio of city residency over state residency is applied to in-state income appearing on Form IT-203, column B for part-year residents of New York State. Entries in these fields don't affect calculations on Form Y-203. Use the NYW2 screen to adjust wages subject to nonresident earnings tax. Use then the NYC, NYF, and NYK1 screens to adjust self-employment income subject to nonresident earnings tax.If separate Forms IT-360.1 calculate, only that spouse's portion of the federal income (for NYS residents) or NY source income (for NYS part-year residents) is used to complete column A. These amounts are readily available on the New York AGI Worksheet (federal Tp/Sp amounts for residents of NYS) or on the New York Post Allocation Worksheet (for part-year residents of NYS).
New York City Itemized Deductions
Use this section to force the portion that applies to the city for part-year residents of New York City who are claiming itemized deductions.
Medical and dental expenses / ... / Addition adjustment
Use these fields to force the amount of individual itemized deductions that pertain to the period of New York City residency. If the standard deduction is used on Form IT-201 or Form IT-203, then Form IT-360.1, Part 2 doesn't calculate regardless of the entries in these fields. The ratio applied to New York itemized deductions to calculate the portion to New York City is New York City days / days in the entire year. If separate Forms IT-360.1 calculate, the federal itemized deductions are apportioned between the taxpayer and spouse based upon a ratio of taxpayer income or spouse income to total income. See the diagnostic message informing you of the ratio used for the taxpayer and the spouse. Use the
Column A (Separate only)
fields to override this apportionment of itemized deductions.Other City Sourced Amounts
These fields are used for returns where separate Forms IT-360.1 are calculating for joint taxpayers with differing New York City residency periods. Use this section to force Form IT-360.1, Page 2 amounts.
Dependents
Dependents are apportioned between taxpayer and spouse based on income. Use these fields to override this default. These fields are enabled for federal joint returns calculating separate part-year city tax for New York City. These fields are disabled (shaded) if part-year New York City tax is calculated jointly or if Form IT-360.1 is calculated for a single, federal married filing separate, head of household, or qualifying widow(er).
New York State tax or base tax
New York base tax is calculated as if the New York return were filed separately, using married filing separate tables and separate limitations for various credits. Use these fields to override the calculation. These fields are enabled for federal joint returns calculating separate part-year city tax for Yonkers. These fields are disabled (shaded) if part year Yonkers tax is calculated jointly or if Form IT-360.1 is calculated for a single, federal married filing separate, head of household, or qualifying widow(er).
Child tax credit / ... / Other taxes
Other taxes and credits are apportioned between taxpayer and spouse when separate part-year city tax for Yonkers is calculated on Form IT-360.1. Use these fields to override the calculated amounts. These fields are enabled for federal joint returns calculating separate part-year city tax for Yonkers. These fields are disabled (shaded) if part year Yonkers tax is calculated jointly or if Form IT-360.1 is calculated for a single, federal married filing separate, head of household, or qualifying widow(er).