GENERAL INFORMATION
WHO MUST FILE
If you became an employee of the City of New
Y
ork on or after January 4, 1973, and if, while so
employed, you were a nonresident of the City
during any part of 2007, you are subject to
Section 1127 of the New York City Charter and
m
ust file Form NYC-1127.
If you are subject to that law, you are required
to pay to the City an amount by which a City
personal income tax on residents, computed and
determined as if you were a resident of the City,
exceeds the amount of any City tax liability
computed and reported by you on the City por-
tion of your 2007 New York State tax return.
NOTE: The payment required by Section
1127 of the New York City Charter is not a
payment of any City tax, but is a payment
made to the City as a condition of employ-
ment. If you are subject to the filing require-
ments of the City Resident Income Tax during
any part of 2007, you must file tax returns with
the New York State Department of Taxation
and Finance in the manner and at the time pro-
vided in the instructions for the State tax
forms, regardless of any obligation you may
have under Section 1127 of the Charter.
WHEN AND WHERE TO FILE
Your completed Form NYC-1127 with attach-
ments must be filed with:
NYC Department of Finance
P. O. Box 5090
Kingston, NY 12402-5090
on or before May 15, 2008.
If you have been granted an extension of time
to file either your federal income tax return or
your New York State tax return, Form NYC-
1127 must be filed within 15 days after such
extended due date. In this case, you must sub-
mit to the Section 1127 Unit, no later than May
15, 2008, a copy of the letter or other docu-
ment evidencing the granting of the extension.
If you file a State tax return or amended return
and the information reported on your original
Form NYC-1127 is changed or corrected as a
result of the later filing of the State tax return
or amended return, you must file an amended
Form NYC-1127 with the New York City
Department of Finance, Section 1127 Unit.
CHANGE OF RESIDENCE
If you were a resident of the City of New York
during part of 2007 and a nonresident subject to
the provisions of Section 1127 of the New York
City Charter during all or part of the remainder
of 2007, you must file a Form NYC-1127 for all
of the year except any part when you were a
nonresident not employed by the City.
IT-150 NEW YORK
S
HORT FORM FILERS
The City of New York will figure your liabili-
ty under Section 1127 and send you a refund
or a bill for any additional liability you owe.
C
omplete sections 1 and 3 on page 1 of Form
NYC-1127 and follow the mailing instructions
on page 1. (Attach Form IT-150.)
You will be sent a statement showing how
your liability was figured. If you have addi-
tional liability you must pay it before May 15,
2008, or within ten days of the date of your
bill, whichever is later.
PARTIAL-YEAR EMPLOYEES
If you were a New York City employee for only
part of 2007, you must report that portion of
your federal items of income and deduction
which is attributable to your period of employ-
ment by the City of New York.
MARRIED EMPLOYEES
A married employee whose spouse is not a
New York City resident or an employee of the
City should refer to instructions on page 1 of
the return.
If you and your spouse are both employees of
the City of New York subject to Section 1127
of the New York City Charter
and you and your spouse file separate
New York State returns, you and your
spouse must file separate Forms NYC-
1127.
and you and your spouse file a joint New
York State return and were both subject
to Section 1127 for the same period of
time, you and your spouse must file a
joint Form NYC- 1127.
Preparer Authorization: If you want to allow the
Department of Finance to discuss your return with
the paid preparer who signed it, you must check the
"yes" box in the signature area of the return. This
authorization applies only to the individual whose
signature appears in the "Preparer's Use Only" sec-
tion of your return. It does not apply to the firm, if
any, shown in that section. By checking the "Yes"
box, you are authorizing the Department of
Finance to call the preparer to answer any ques-
tions that may arise during the processing of your
return. Also, you are authorizing the preparer to:
Give the Department any information
missing from your return,
Call the Department for information
about the processing of your return or the
status of your refund or payment(s), and
Respond to certain notices that you have
shared with the preparer about math
errors, offsets, and return preparation. The
notices will not be sent to the preparer.
You are not authorizing the preparer to receive
any refund check, bind you to anything (including
any additional liability), or otherwise represent
you before the Department. The authorization
cannot be revoked, however, the authorization
w
ill automatically expire no later than the due
date (without regard to any extensions) for filing
next year's return. Failure to check the box will
be deemed a denial of authority.
SPECIFIC INSTRUCTIONS
In order to complete lines 1 through 6 of Form
NYC-1127, it will be necessary for you to
refer to the instructions for filing Form IT-150
(Resident Income Tax Return Short Form),
Form IT-201 (Resident Income Tax Form -
State of New York) or Form IT-203
(Nonresident and Part--Year Resident Income
Tax Form - State of New York). Booklets IT-
150/201-I or IT-203-I, issued by the New York
State Department of Taxation and Finance, can
be obtained from any District Tax Office of the
New York State Income Tax Bureau.
LINE 1 - NEW YORK STATE
TAXABLE INCOME
If you file NYS Form IT-201, enter the amount
on line 37. If you file NYS Form IT-150, enter
the amount on line 25. If you file NYS Form
IT-203, enter the amount on line 36. If the
amount withheld pursuant to Section 1127 was
included in itemized deductions when calcu-
lating your New York State Personal Income
Tax liability, you must add back that amount to
the amount from line 37 of NYS IT-201, line
25 of NYS IT-150 or line 36 of NYS IT-203,
as applicable, on this line.
NOTE: If you file a joint Federal tax return
but elect to exclude a spouse’s income, see the
special computation Schedule A on the back of
this form and use Filing Status C.
LINE 2 - LIABILITY AMOUNT
Employees who are married and include
spouse’s income in Form NYC-1127, use
Liability Schedule A on page 2 to compute the
liability amount.
Married employees who choose not to include
their spouse’s income on Form NYC-1127,
use Liability Schedule C to compute the liabil-
ity amount.
Instructions for Form NYC-1127
F
orm for Nonresident Employees of the City of New York hired on or after January 4, 1973
2007
F I N A N C E
NEW
YORK
