I have a Brooklyn NY resident that worked for a college in Massapequa NY  and on their return it stated NYS large income being the same as local area of NYC income ( but they hardly with held on the local tax).    It's asking me to check the box on the return if this party was a NYC resident.   Is Brooklyn considered part of NYC.   ( if yes this party owes well over 1400.  if no she is getting back 400.)   Any preparer with correct knowledge on this please answer this!   I am believing it is part of NYC...such as the other buraos... but I could be 100 percent wrong.