New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 295
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 295.1 - The authority for and the imposition and administration of the New York City earnings tax on nonresidents
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20 NYCRR 295.2 - References to New York State personal income tax regulations
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20 NYCRR 295.3 - Residents
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20 NYCRR 295.4 - Persons subject to tax
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20 NYCRR 295.5 - Allocation to the city
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20 NYCRR 295.6 - Accounting periods and methods
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