Form Nyc-1127 - Return For Nonresident Employees Of The City Of New York Hired On Or After January 4, 1973 - 2008 Page 3

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Instructions for Form NYC-1127
2008
NEW YORK CITY DEPARTMENT OF FINANCE
TM
Finance
Form for Nonresident Employees of the City of New York hired on or after January 4, 1973
GENERAL INFORMATION
of the year except any part when you were a
Respond to certain notices that you have
G
shared with the preparer about math
nonresident not employed by the City.
WHO MUST FILE
errors, offsets, and return preparation. The
IT-150 NEW YORK
If you became an employee of the City of New
notices will not be sent to the preparer.
York on or after January 4, 1973, and if, while so
SHORT FORM FILERS
You are not authorizing the preparer to receive
employed, you were a nonresident of the City
The City of New York will figure your liabili-
any refund check, bind you to anything (including
during any part of 2008, you are subject to
ty under Section 1127 and send you a refund
any additional liability), or otherwise represent
Section 1127 of the New York City Charter and
or a bill for any additional liability you owe.
you before the Department. The authorization
must file Form NYC-1127.
Complete sections 1 and 3 on page 1 of Form
cannot be revoked, however, the authorization
NYC-1127 and follow the mailing instructions
If you are subject to that law, you are required
will automatically expire no later than the due
on page 1. (Attach Form IT-150.)
to pay to the City an amount by which a City
date (without regard to any extensions) for filing
personal income tax on residents, computed and
You will be sent a statement showing how
next year's return. Failure to check the box will
determined as if you were a resident of the City,
your liability was figured. If you have addi-
be deemed a denial of authority.
exceeds the amount of any City tax liability
tional liability you must pay it before May 15,
computed and reported by you on the City por-
2009, or within ten days of the date of your
SPECIFIC INSTRUCTIONS
tion of your 2008 New York State tax return.
bill, whichever is later.
In order to complete lines 1 through 6 of Form
NOTE: The payment required by Section
PARTIAL-YEAR EMPLOYEES
NYC-1127, it will be necessary for you to
1127 of the New York City Charter is not a
If you were a New York City employee for only
refer to the instructions for filing Form IT-150
payment of any City tax, but is a payment
part of 2008, you must report that portion of
(Resident Income Tax Return Short Form),
made to the City as a condition of employ-
your federal items of income and deduction
Form IT-201 (Resident Income Tax Form -
ment. If you are subject to the filing require-
which is attributable to your period of employ-
State of New York) or Form IT-203
ments of the City Resident Income Tax during
ment by the City of New York.
(Nonresident and Part--Year Resident Income
any part of 2008, you must file tax returns with
MARRIED EMPLOYEES
Tax Form - State of New York). Booklets IT-
the New York State Department of Taxation
A married employee whose spouse is not a
150/201-I or IT-203-I, issued by the New York
and Finance in the manner and at the time pro-
State Department of Taxation and Finance, can
New York City resident or an employee of the
vided in the instructions for the State tax
City should refer to instructions on page 1 of
be obtained from any District Tax Office of the
forms, regardless of any obligation you may
New York State Income Tax Bureau.
the return.
have under Section 1127 of the Charter.
If you and your spouse are both employees of
LINE 1 - NEW YORK STATE
WHEN AND WHERE TO FILE
the City of New York subject to Section 1127
TAXABLE INCOME
Your completed Form NYC-1127 with attach-
of the New York City Charter
If you file NYS Form IT-201, enter the amount
ments must be filed with:
on line 37. If you file NYS Form IT-150, enter
and you and your spouse file separate
NYC Department of Finance
G
the amount on line 25. If you file NYS Form
New York State returns, you and your
P. O. Box 5090
spouse must file separate Forms NYC-
IT-203, enter the amount on line 36. If the
Kingston, NY 12402-5090
1127.
amount withheld pursuant to Section 1127 was
on or before May 15, 2009.
included in itemized deductions when calcu-
and you and your spouse file a joint New
lating your New York State Personal Income
G
If you have been granted an extension of time
York State return and were both subject
Tax liability, you must add back that amount to
to file either your federal income tax return or
to Section 1127 for the same period of
the amount from line 37 of NYS IT-201, line
your New York State tax return, Form NYC-
time, you and your spouse must file a
25 of NYS IT-150 or line 36 of NYS IT-203,
1127 must be filed within 15 days after such
joint Form NYC- 1127.
as applicable, on this line.
extended due date. In this case, you must sub-
Preparer Authorization: If you want to allow the
mit to the Section 1127 Unit, no later than May
NOTE: If you file a joint Federal tax return
Department of Finance to discuss your return with
15, 2009, a copy of the letter or other docu-
but elect to exclude a spouse’s income, see the
the paid preparer who signed it, you must check the
ment evidencing the granting of the extension.
special computation Schedule A on the back of
"yes" box in the signature area of the return. This
this form and use Filing Status C.
authorization applies only to the individual whose
If you file a State tax return or amended return
signature appears in the "Preparer's Use Only" sec-
and the information reported on your original
LINE 2 - LIABILITY AMOUNT
tion of your return. It does not apply to the firm, if
Form NYC-1127 is changed or corrected as a
Employees who are married and include
any, shown in that section. By checking the "Yes"
result of the later filing of the State tax return
spouse’s income in Form NYC-1127, use
box, you are authorizing the Department of
or amended return, you must file an amended
Liability Schedule A on page 2 to compute the
Finance to call the preparer to answer any ques-
Form NYC-1127 with the New York City
liability amount.
tions that may arise during the processing of your
Department of Finance, Section 1127 Unit.
return. Also, you are authorizing the preparer to:
Married employees who choose not to include
CHANGE OF RESIDENCE
Give the Department any information
their spouse’s income on Form NYC-1127,
If you were a resident of the City of New York
G
missing from your return,
use Liability Schedule C to compute the liabil-
during part of 2008 and a nonresident subject to
Call the Department for information
ity amount.
the provisions of Section 1127 of the New York
G
about the processing of your return or the
City Charter during all or part of the remainder
status of your refund or payment(s), and
of 2008, you must file a Form NYC-1127 for all

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