NYC-1127

[JRFS]

I have a client that began working for NYPD in April of 2024.  Long Island resident, and I know he will have to file NYC-1127 for wages he earned.  My question is how do I back out the wages he earned from Jan - April from a job on Long Island?  Is there a way to not tax that money on the NYC-1127. 

[MICHAELMARS]

 Been a while since I did one but I think there is an allocation schedule.

[JRFS]

Thank you.  Someone else I spoke to said I should prepare a 360.1, not in Proseries though, and attach it to the 1127 for efiling.  If I do it in Proseries it will affect the IT-201, so I'm going to give that a try.

[Giammusso]

Not sure if your client is married but if they are, on the Info worksheet - Part XI - you should check the box that says 'Separately' to break out the income. You also will need to allocate it on the City Wg/SE Alloc worksheet. 

Your client should have received a completely separate, NYC 1127 Wage statement which you will need as well.

Lastly, on the NYC-1127 form smart worksheet, you need to check one (or both of these boxes) Married Filing Jointly for state purposes & Separate for 1127; Employee was not a full year employee of NYC, then enter the amount of income attributable to NYC for the year. 

To your point  you will also need the IT-360.1. 

Hope this helps. 

[JRFS]

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.