T/P is NYS resident but NYC non-resident, T/P has income from a NYC partnership. How do I enter that in Pro-Series. It won't let me access the NYC non-resident form?

[jfjefts]

The NYC income needs to be reported to NYC and tax paid on it. It seems the only way I can do this is to file them as a non-resident, using form IT-203, but that doesn't seem correct.

[sjrcpa]

Are you sure the partnership income is subject to NYC tax?

[Skylane]

In general, income earned in NYC by a NYC non resident is not subject to NYC income tax. They did away with nonresident NYC income tax about 20 years ago.That’s how it works with W2 employee. Did you prepare the 1065? They’re most likely is tax to NYC at the partnership level. I haven’t done a NYC business return in years.

edit: quick search found this

”All city residents' income, no matter where it is earned, is subject to New York City personal income tax. Nonresidents of New York City are not liable for New York City personal income tax. The rules regarding New York City domicile are also the same as for New York State domicile.”

[jfjefts]

The partnership pays a NYC UBT tax, so I think you are correct, there is no non resident tax at the individual level.

Thank you

[sjrcpa]

Thanks @Skylane 

I was hoping @jfjefts would look it up.

[Skylane]

For you history buffs…Here’s some info on the repeal of the NYC commuter tax…

https://www.robertsandholland.com/news-page?itemid=87

… about 10 minutes later, NJ filed suit and won (retroactively)… I remember filing a dozen or so amended NYC non resident returns that year…