Thank you for your response.  The taxpayer is single.  He did receive a separate W-2 for his 1127.  I know the schedule A will break out wages if he was married so as not to included spouse's income as taxable to NYC.  My issue is before he joined the force, he worked somewhere else, on Long Island.  My feeling, which may be incorrect, is that income was earned before he entered into the "agreement" with NYC to tax his income as if he were a NYC resident.  I was thinking about it in reverse even - let's say he worked for NYPD from Jan-Mar then left the force.  He then took a job on Long Island, where he lives.  If he earned $20,000 (just picking a number) with NYPD, then earned $80,000 with firm on LI, he shouldn't have to pay NYC resident tax on that $80,000.  This is why I'm trying to find a way to back out the wages he earned outside of the city while he wasn't employed by the city.  I'm probably making it sound more confusing, but it's been a long 3 1/2 months lol.