Form NYC-1127 at a glance
What it is: Form 1127 is the 2025 return for nonresident employees of the City of New York hired on or after January 4, 1973.
Who signs: If you file jointly on Form NYC-1127, the form must be signed by both spouses.
Where and when to file: Completed Forms NYC-1127 with attachments, except forms claiming a refund, must be filed on or before May 15, 2026.
GENERAL INFORMATION WHO MUST FILE If you became an employee of the City of New York on or after January 4, 1973, and if, while so employed, you were a nonresident of the City during any part of 2025, you are subject to Section 1127 of the New York City Charter and must file Form NYC-1127.
If you are subject to that law, you are required to pay to the City an amount by which a City personal income tax on residents, computed and determined as if you were a resident of the City, exceeds the amount of any City tax liability computed and reported by you on the City portion of your 2025 New York State tax return.
What to bring and attach to Form NYC-1127
MAILING INSTRUCTIONS In order for your form to be processed, you must attach to Form NYC-1127 the following: Complete copy of New York State Income Tax Return, including all schedules ; Wage and withholding statement (Form 1127.2) ; Agency verification, if claiming line of duty injury deduction SIGNATURE You must sign and date your return at the bottom of page 1.
A filled-in Form NYC-1127 example: a single filer with a balance due
How to fill out Form NYC-1127, box by box
Special condition codes and Social Security number
Fill in the Employee's Social Security Number and the Spouse's Social Security Number.
Check the Finance website for applicable special condition codes. If applicable, enter the two character code in the box provided on the form.
1 - Filing status
Under 1 - FILING STATUS, mark A. Married Filing Jointly or Surviving Spouse, B. Head of Household or C. Single or Married Filing Separately.
Enter the NUMBER OF MONTHS EMPLOYED IN 2025 and the DATE RETIRED FROM NYC SERVICE for the Employee and the Spouse.
Check box if you and your spouse are both subject to Section 1127.
Lines 1 and 2: taxable income and liability amount
LINE 1 - NEW YORK STATE TAXABLE INCOME If you file NYS Form IT-201, enter the amount on line 37. If you file NYS Form IT-203, enter the amount on line 36.
LINE 2 - LIABILITY AMOUNT Employees who are married and include spouse's income in Form NYC-1127, use Liability Table A on page 2 to compute the liability amount. Married employees who choose not to include their spouse's income on Form NYC-1127, use Liability Table C to compute the liability amount.
NEW YORK CITY 1127 LIABILITY RATES: Table A - Married filing jointly or surviving spouse, Table B - Head of household, Table C - Single or married filing separately.
Include on line 2 the sum of your 1127 liability and the total of your liability for other New York City taxes from New York State Form IT-201, line 51.
Lines 3 and 4: school tax credits and payments
Line 3 - New York City School Tax Credits: Add lines a1 through g on page 2, Schedule B, to report credits and payments that would have reduced your New York City resident income tax liability had you been a City resident.
I Total of lines A1 - H: enter on page 1, line 3
No amount reported on line 3 is refundable.
LINE 4 - PAYMENTS Enter on line 4 the amount withheld by the City from your wages during 2025 for the amount due under Charter Section 1127 as shown on your City Wage and Withholding Tax Statements for 2025. (Attach a copy of Form NYC-1127.2.)
Lines 5 and 6 and the payment amount
LINE 5 - BALANCE DUE After completing this return, enter the amount of your remittance on line A, page 1.
Payment Amount: Amount being paid electronically with this return
Remittances must be made payable to the order of: NYC DEPARTMENT OF FINANCE LINE 6 - OVERPAYMENT If line 2 is less than the sum of lines 3 and 4 you may be entitled to a refund.
Note: the refund may not exceed the amount on line 4.
Refunds cannot be processed unless a complete copy of your New York State return, including all schedules, and wage and tax statement (Form 1127.2) are attached to your form.
Certification and preparer's use only
By signing you certify that this return, including any accompanying rider, is, to the best of my knowledge and belief, true, correct and complete.
Common mistake: Your return and/or refund cannot be processed if it is not signed.
Partial-year employees, spouse income and payments
You file a joint NYS tax return but elect to exclude a spouse's income
Note: If you file a joint NYS tax return but elect to exclude a spouse's income, see the special computation Schedule A on the back of this form and use Filing Status C.
You were an employee of the City for only part of 2025
PARTIAL-YEAR EMPLOYEES If you were a New York City employee for only part of 2025, you must report that portion of your federal items of income and deduction which is attributable to your period of employment by the City of New York.
You are paying with check or money order
PAY ONLINE WITH FORM NYC-200V AT NYC.GOV/ESERVICES OR Mail Payment and Form NYC-200V ONLY to: NYC DEPARTMENT OF FINANCE P.O. BOX 3933 NEW YORK, NY 10008-3933
Common mistake: If paying with check or money order, do not include these payments with your New York City return.
Checks and money orders must be accompanied by payment voucher form NYC-200V and sent to the address on the voucher.
PAYMENT MUST BE MADE IN U.S. DOLLARS, DRAWN ON A U.S. BANK
Common questions about Form NYC-1127
What is a 1127 tax form?
Form 1127 is the 2025 return for nonresident employees of the City of New York hired on or after January 4, 1973. NOTE: The payment required by Section 1127 of the New York City Charter is not a payment of any City tax, but is a payment made to the City as a condition of employment.
Is there a deadline?
Completed Forms NYC-1127 with attachments, except forms claiming a refund, must be filed on or before May 15, 2026.
Where do I file it?
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 Returns claiming refunds: NYC Department of Finance Section 1127, P.O. Box 5563, Binghamton, NY 13902-5563.[2]
Is there a penalty?
Form NYC-200V must be postmarked by the return due date to avoid late payment penalties and interest.
Sources
[1] Form NYC-1127 (2025), New York City Department of Finance (the Official source link on this page).
[2] portal.311.nyc.gov, who_may_file (portal.311.nyc.gov). Accessed October 20, 2026.
