NYC residents
New York City resident tax sits on top of New York State tax
Working in the five boroughs alone does not create NYC resident tax. This annual estimate is for a full-year New York City resident using New York taxable income.
$100,000 New York taxable income, single NYC resident$9,083.65
- New York State tax
- $5,332.65
- New York City resident tax
- $3,751.00
Annual tax and paycheck withholding are not the same
The annual schedule estimates tax before credits. A paycheck uses withholding tables, allowances and payroll elections. Either can differ from the amount ultimately due on a return.