New York · Income Tax

Leaving New York State or New York City, or working remotely for a New York employer from another state: the domicile factors the Department audits, the statutory resident test (permanent place of abode plus 184 days or more, any part of a day counts), the burden of proof, the part-year IT-203 return with special accruals and IT-360.1, the convenience of the employer rule, a day-count example and a move checklist.

Final orchestrator skill that assembles the complete federal and New York State filing package for New York resident sole proprietors and single-member LLCs disregarded for federal tax. Consumes outputs from all federal content skills (bookkeeping, Schedule C/SE, QBI, retirement, SE health insurance, quarterly estimated tax, federal assembly, 1099-NEC) and all New York content skills (IT-201 individual return, NYC UBT Form NYC-202 where applicable, NY estimated tax IT-2105, MCTMT) to produce a single unified reviewer package. Handles reconciliation between federal AGI and NY AGI adjustments, NY itemized vs standard deduction election, NYC income tax surcharge, NYC UBT credit against personal income tax, and MCTMT computation. New York full-year residents only.

ALWAYS USE THIS SKILL when a user asks for help preparing their US federal or New York state tax return AND mentions freelancing, self-employment, software development, contracting, sole proprietorship, or a single-member LLC in New York. Trigger on phrases like "I'm a freelancer in New York", "NYC self-employed taxes", "I have an LLC in NY", "New York freelance tax return", "I live in Manhattan and do contracting", or any similar phrasing where the user is a New York-resident freelancer needing tax return preparation. This is the REQUIRED entry point for the New York freelance developer tax workflow. Uses upload-first workflow and ask_user_input_v0 for structured questions. New York full-year residents only; handles both NYC residents (subject to NYC UBT and city income tax) and rest-of-state residents. Sole proprietors and single-member LLCs disregarded for federal tax only.

New York State full-year resident income tax return (Form IT-201), tax year 2026 with 2025 return notes: residency and the statutory resident test, New York additions and subtractions, pension exclusion, standard and itemized deductions, the 2026 rate cuts and the recapture worksheets, New York City resident tax and credits, Yonkers surcharge, MCTMT for the self-employed, Empire State child credit and earned income credit, federal decoupling under Notice N-26-1, extensions, estimated tax and penalties. Part-year and nonresident returns (IT-203) are out of scope.

Use this skill whenever asked about New York State estimated tax (Form IT-2105) for self-employed individuals. Trigger on phrases like "IT-2105", "NY estimated tax", "New York quarterly tax", "MCTMT", "NYC estimated tax", "Yonkers tax", "NY underpayment penalty", "IT-2105.9", or any question about quarterly estimated income tax payments for New York State, NYC, or Yonkers. Covers quarterly instalment requirements, safe harbour rules, MCTMT estimated payments, underpayment penalty via IT-2105.9, and NYC estimated tax. ALWAYS read this skill before touching any NY estimated tax work.