This article explains what to do if taxpayers are filing as Married, Filing Jointly (MFJ) on a New York state return and only one spouse had a New York City change of resident status.
There's currently no way to e-file a joint state return that reports both a full-year resident's tax and a part-year resident's tax.
- The spouse who changed city residence must complete Form IT‑360.1 and submit it with Form IT‑201.
- The other spouse, if a full-year resident, must compute a separate New York City resident tax for the entire tax year on Form IT-201.
To create two MFS state returns using ProConnect
- Complete a Married filing joint return.
- From the Input Return tab, go to General ⮕ Client Information.
- Scroll down to the Filing Status section.
- Check the box labeled MFJ vs MFS Comparison.
- Click on the blue Return Actions drop down in the upper right corner of the screen.
- Select Split MFJ Return.
- Check the box labeled Create a new MFS return for taxpayer, if applicable.
- Check the box labeled Create a new MFS return for spouse, if applicable.
- Click on the blue Split MFJ return.
- Prepare and e-file a MFS NY return for the taxpayer, if applicable.
- Prepare and e-file a MFS NY return for the spouse, if applicable.
For more information, see instructions for New York State Form IT-360.1