Instructions for Form NYC-1127
F I N A N C E
NEW YORK
2001
Form for Nonresident Employees of the City of New York hired on or after January 4, 1973
GE N E R A L IN F O R M A T I O N
If you file a State tax return or amended
spouse must file separate Forms
return and the information reported on
NYC-1127.
your original Form NYC-1127 is changed
WHO MUST FILE
or corrected as a result of the later filing of
and you and your spouse file a joint
If you became an employee of the City of
New York on or after January 4, 1973, and
the State tax return or amended return,
New York State return and were both
if, while so employed, you were a nonresi-
you must file an amended Form NYC-1127
subject to Section 1127 for the same
with the New York City Department of
dent of the City during any part of 2001,
period of time, you and your spouse
Finance, Section 1127 Unit.
you are subject to Section 1127 of the New
must file a joint Form NYC- 1127.
York City Charter and must file Form
NYC-1127.
CHANGE OF RESIDENCE
Preparer Authorization: If you want to
If you were a resident of the City of New
allow the Department of Finance to dis-
York during part of 2001 and a nonresi-
If you are subject to that law, you are
cuss your return with the paid preparer
required to pay to the City an amount by
dent subject to the provisions of Section
who signed it, you must check the "yes"
which a City personal income tax on resi-
1127 of the New York City Charter during
box in the signature area of the return.
dents, computed and determined as if you
all or part of the remainder of 2001, you
This authorization applies only to the indi-
must file a Form NYC-1127 for all of the
were a resident of the City, exceeds the
vidual whose signature appears in the
amount of any City tax liability computed
year except any part when you were a non-
"Preparer's Use Only" section of your
and reported by you on the City portion of
resident not employed by the City.
return. It does not apply to the firm, if any,
your 2001 New York State tax return.
shown in that section. By checking the
IT-100 NEW YORK FAST FORM FIL-
"Yes" box, you are authorizing the Depart-
NOTE
ERS
ment of Finance to call the preparer to
The payment required by Section 1127 of
The City of New York will figure your lia-
answer any questions that may arise dur-
bility under Section 1127 and send you a
the New York City Charter is not a pay-
ing the processing of your return. Also,
refund or a bill for any additional liability
ment of any City tax, but is a payment
you are authorizing the preparer to:
made to the City as a condition of employ-
you owe. Complete sections A, B, and C
ment. If you are subject to the filing
on page 1 of Form NYC-1127 and follow
Give the Department any information
the mailing instructions on page 2. (Attach
requirements of the City Resident Income
missing from your return,
Form IT-100.)
Tax during any part of 2001, you must file
tax returns with the New York State
Call the Department for information
Department of Taxation and Finance in
You will be sent a statement showing how
about the processing of your return or
your liability was figured. If you have addi-
the manner and at the time provided in
the status of your refund or pay-
tional liability you must pay it before May
the instructions for the State tax forms,
ment(s), and
irrespective of any obligation you may
15, 2002, or within ten days of the date of
have under Section 1127 of the Charter.
your bill, whichever is later.
Respond to certain notices that you
have shared with the preparer
PARTIAL-YEAR EMPLOYEES
WHEN AND WHERE TO FILE
about math errors, offsets, and return
Your completed Form NYC-1127 with
If you were a New York City employee for
preparation. The notices will not be
attachments must be filed with:
only part of 2002, you must report that por-
sent to the preparer.
tion of your federal items of income and
deduction which is attributable to your
NYC Department of Finance
You are not authorizing the preparer to
P. O. Box 5090
period of employment by the City of New
receive any refund check, bind you to any-
Kingston, NY 12402-5090
York.
thing (including any additional liability), or
otherwise represent you before the
MARRIED EMPLOYEES
on or before May 15, 2002.
Department. The authorization cannot be
A married employee whose spouse is not a
revoked, however, the authorization will
If you have been granted an extension of
New York City resident or an employee of
automatically expire no later than the due
the City should refer to specific instruc-
time to file either your federal income tax
date (without regard to any extensions)
tions on page 2.
return or your New York State tax return,
for filing next year's return. Failure to
Form NYC-1127 must be filed within 15
check the box will be deemed a denial
days after such extended due date. In this
If you and your spouse are both employ-
of authority.
ees of the City of New York subject to Sec-
case, you must submit to the Section 1127
tion 1127 of the New York City Charter
Unit, no later than May 15, 2002, a copy of
the letter or other document evidencing
the granting of the extension.
and you and your spouse file separate
New York State returns, you and your