If you work for the City of New York but live outside New York City and were hired on or after January 4, 1973, you must file Form NYC-1127 and pay the City an amount equal to the personal income tax you would owe if you lived in New York City.

View the current New York City Personal Income Tax Rates.

You must use the NYC-1127 form to file NYC Employee Nonresident Tax.

Form

You can get the form online or by mail.

Online

Get the NYC-1127 form and learn more about 1127 taxes for nonresident City employees.

By Mail

Call 311 to request a paper copy.

Filing and Paying

You can file the forms and pay online through Business Tax e-Services or send the documents and payment by mail.

Online

You can file and pay the tax through Business Tax e-Services.

You can pay by:

  • Electronic Funds Transfer (EFT) withdrawn directly from your bank
  • E-check
  • Credit card (American Express, Master Card, VISA, and Discover)
  • Debit card (VISA and Master Card debit cards that don’t require the entry of a PIN number to complete a transaction)

There is a 2% convenience fee for paying by credit or debit card. There is no convenience fee for paying by EFT or e-check.

To pay online, you will need the notice number from your bill (first 13 digits) plus the billing zip code.

If there is a debit block on the bank account and you wish to pay online or by using software, the number needed to release the block is 6136400434.

Access Business Tax e-Services.

By Mail

You can file the tax forms by mail. If there's a balance due, you can also send a payment by mail.

For all returns, except returns claiming a refund, mail the tax form with attachments to:

NYC Department of Finance
Section 1127
P.O. Box 5564
Binghamton, NY 13902-5564

Don't send payments or requests for extensions to this address.

After you have mailed the form, if you owe a payment, mail the check and the payment voucher to:

NYC Department of Finance
P.O. Box 3933
New York, NY 10008-3933

If you are claiming a refund, mail the form to:

NYC Department of Finance
P.O. Box 5563
Binghamton, NY 13902-5563

If the information is correctly filed, an 1127 refund is usually received within 60 days of the return's filing date.

For employees enrolled in a Direct Deposit Program, the 1127 refund is deposited electronically into their City Payroll Deposit bank. Employees not enrolled in the Direct Deposit Program are sent a check to the address that the Department of Finance has on file.

The Department of Finance (DOF) sent some 1127 refund checks in error. The checks were dated November 2, 2016 and were sent for the 2015 section of the 1127 tax return.

DOF stopped payment on these checks and has sent letters notifying 1127 recipients of the error. If you face an overdraft fee because you deposited one of these checks, DOF will provide a refund.

You can get answers to questions about the tax or help with filing and paying.

By Phone

Call 311 for assistance.

By Email

If you're unable to speak with a representative by phone, you can email the Department of Finance's Business Tax Payments Unit at eservices@finance.nyc.gov.