- New York tax returnsResident (IT-201), nonresident and part-year (IT-203) returns, including New York City.Learn more about New York tax returns →
- New York businessesS corporation, partnership and LLC returns, payroll, sales tax and PTET elections.Learn more about New York businesses →
- Multi-state filersCommuters, remote workers and people moving into or out of New York.Learn more about Multi-state filers →
- IRS & NY State representationNotices, audits, residency questions and payment plans.Learn more about IRS & NY State representation →
New York tax preparation for individuals
- New York City residents pay city income tax on top of state tax; nonresidents who commute into the city don't.
- Statutory residency: keeping a permanent place of abode in New York and spending more than 183 days in the state can make you a full-year resident for tax purposes, even if you live elsewhere.
- The "convenience of the employer" rule can treat days you work from home outside New York as New York workdays when your office is in New York.
- Equity compensation: New York can tax part of your RSUs and options after you leave, based on days worked in New York between grant and vesting. See stock options and RSUs.
- College savings: New York taxpayers can deduct 529 plan contributions up to $5,000 a year ($10,000 for joint filers).
New York small business tax planning
- S corporations need a separate New York election (Form CT-6), and New York City doesn't recognize S status for its corporate tax. See LLC vs. S corporation.
- Pass-through entity tax (PTET): partnerships and S corporations can elect by March 15 each year to pay New York tax at the entity level and reduce owners' federal tax. See NY PTET.
- The MCTMT: starting in 2026, self-employed individuals generally owe this tax once their net earnings in the Metropolitan Commuter Transportation District (New York City and seven surrounding counties) exceed $150,000, up from $50,000 in prior years.
- New York City's unincorporated business tax applies to partnerships and sole proprietors doing business in the city.
- Sales tax: remote sellers must register once sales into New York exceed $500,000 and 100 transactions. See sales tax and nexus.
- New York generally doesn't follow federal bonus depreciation, so state and federal depreciation can differ.
New York estate tax
New York's estate tax exclusion is $7.35 million for 2026, far below the federal $15 million, and estates more than 5% over the exclusion lose it entirely. See estate and trust returns.
IRS and New York State representation
As a licensed CPA, I can represent you before the IRS and the New York State Department of Taxation and Finance, covering notices, audits, residency audits and payment plans. See IRS tax help.
Working across the Hudson
Because we're licensed in both states, clients who live in one and work, own property or run a business in the other get both returns prepared together, with the credits claimed correctly. See New Jersey and New York multi-state taxes.
Frequently asked questions
Are you licensed as a CPA in New York?
Yes. Payam Darian is a licensed CPA in both New York and New Jersey.
Do you work with clients in New York City?
Yes. We work with clients throughout New York State, including New York City, Westchester, Rockland, Orange County and Long Island, remotely through our secure portal, phone and video calls.
Do I owe New York City income tax?
Only if you're a New York City resident. Nonresidents who commute into the city don't pay city income tax on their wages.
Can New York tax me if I moved away?
It can, on New York-source income such as wages for days worked in New York, and on part of equity compensation earned while you worked there. Statutory residency rules can also apply if you keep a home in New York.
Is the first consultation free?
Yes. Book online or call 201.228.0655.