New York · Yonkers Surcharge & Earnings Tax
Yonkers is the other city with an income tax — residents pay a surcharge, commuters pay on earnings.
Unlike New York City, Yonkers taxes both its residents (a surcharge riding on your state tax) and nonresidents who earn wages or self-employment income there.
How is the Yonkers resident surcharge computed?
As a percentage of your net New York State income tax — 16.75% under the current surcharge — computed on the state return. It rides on the state liability rather than having its own bracket schedule, so anything that lowers state tax lowers Yonkers tax proportionally.
I don't live in Yonkers but work there. Do I owe anything?
Commonly misreportedYes — unlike NYC, Yonkers imposes a nonresident earnings tax of 0.5% on wages earned and net self-employment earnings from work performed in Yonkers (Form Y-203 with your state return). Allocation follows workday principles when you work partly in and partly out of Yonkers.
Where do the Yonkers taxes actually get filed?
On your New York State return — the state administers both: the resident surcharge on the IT-201, the nonresident earnings tax on Form Y-203 attached to your return. There is no separate Yonkers tax office filing.
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Related New York tax questions: New York City Income Tax · Nonresident Income Allocation · Statutory Residency (183-Day Rule)
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