2012 New York Consolidated Laws
TAX - Tax
Article 30-A - (1320 - 1333) CITY INCOME TAX SURCHARGE
1327 - Change of resident status during year.

 
    §  1327.  Change  of  resident  status during year. (a) General. If an
  individual changes his status during his taxable year from city resident
  to city nonresident, or from city nonresident to city resident, he shall
  file one return as a city resident for the portion of  the  year  during
  which  he  is a city resident, and a return under a local law authorized
  by article thirty-B of this chapter for the portion of the  year  during
  which  he is a city nonresident, subject to such exceptions as the state
  tax commission may prescribe by regulation.
    (b) Trusts. If the status of a trust changes during its  taxable  year
  from city resident to city nonresident, or from city nonresident to city
  resident,  the  fiduciary shall file one return as a city resident trust
  for the portion of the year during which the trust is  a  city  resident
  trust,  and a return under a local law authorized by article thirty-B of
  this chapter for the portion of the year during which  the  trust  is  a
  city  nonresident  trust,  subject  to  such exceptions as the state tax
  commission may prescribe by regulations.
    (c) Computation of net state tax. When an individual or trust  changes
  resident  status during the taxable year, the net state tax shall be the
  net state tax determined as if such individual or  trust  were  a  state
  resident  for  the  entire  taxable  year,  multiplied by a fraction the
  numerator of which is such individual's or  trust's  New  York  adjusted
  gross  income  for  the  period of residence, computed as if the taxable
  year for federal tax purposes were limited to the period  of  residence,
  and  the  denominator  of which is such individual's or trust's New York
  adjusted gross income for the entire taxable year. For purposes  of  the
  preceding  sentence,  New  York  adjusted  gross  income  means New York
  adjusted gross  income  determined  under  article  twenty-two  of  this
  chapter.