Before you start

An SSN or ITIN
A completed Form W-4 with your employer, which sets your federal withholding
A New York State IT-2104 for state and city withholding
Records of any foreign income and foreign accounts

Step-by-step

1
Complete your W-4 and IT-2104 carefully on day one
These determine how much is withheld from each paycheque. Getting them wrong is the most common cause of a surprise bill in April. The IT-2104 is where you tell your employer you are a New York City resident — miss it and the city tax goes unwithheld all year.
Via employerWho: YouFirst week of employment
2
Work out your US tax residency status
The substantial presence test counts days across three years and determines whether you are taxed as a resident on worldwide income or as a non-resident on US-source income only. Certain visa categories, notably students and scholars, are exempt from counting days for a period. Your visa does not decide this — the day count does.
OnlineWho: You
3
Check whether a tax treaty applies to you
The US has income tax treaties with around 70 countries which can exempt or reduce tax on particular income types, especially for students, researchers and short assignments. Treaty benefits are claimed, not granted automatically — you have to file for them.
OnlineWho: You
4
File by 15 April for the previous calendar year
The US tax year is the calendar year and the deadline is normally 15 April. Federal, state and city returns are separate filings, though software handles them together. Extensions push the filing date, not the payment date.
OnlineWho: YouBy 15 April annually
5
Report foreign accounts if they cross the threshold
If your foreign financial accounts exceed $10,000 in aggregate at any point in the year, you must file an FBAR with FinCEN. This is separate from your tax return, catches almost every newcomer who kept an account at home, and carries penalties out of all proportion to the paperwork.
OnlineWho: You
6
Get professional help for your first year
The arrival year is the hardest one — part-year residency, treaty positions, foreign income and dual-status returns all land at once. A cross-border accountant for one year is money well spent, and much cheaper than amending later.
In personWho: You

Documents you’ll need

Form W-2 from each employer, issued by 31 January
Form 1099s for freelance, interest and investment income
Passport and visa history, for the substantial presence day count
Foreign account statements for FBAR reporting
Prior-year foreign tax returns, where a treaty position depends on them

Things most newcomers don’t know

The New York City tax maxes out at $50,000 of taxable income.

The city rate schedule reaches its top 3.876% band at $50,000 for a single filer, $60,000 for head of household and $90,000 filing jointly. Someone earning $60,000 therefore faces the same marginal city rate as someone earning $1 million — the city income tax is essentially flat above a modest threshold, which makes it heavier on middle earners than the headline range suggests.

Source: NYC Comptroller — the NYC personal income tax

New York started cutting state rates in the 2026 tax year.

An additional 0.2 percentage point reduction is being phased in over two years for taxpayers with taxable income up to $215,400 ($323,200 jointly), fully in place by tax year 2027. The bands from $13,900 to $80,650 drop to 5.50% and $80,650 to $215,400 drop to 6.00%. Almost everything written about New York tax still quotes the pre-2026 numbers.

Source: NY Department of Taxation and Finance — withholding rate changes

Your visa does not determine your tax residency.

The substantial presence test — a weighted count of days present over three years — decides whether the US taxes your worldwide income. Someone on a temporary visa can be a US tax resident, and someone on a long visa can fail the test. Students and certain scholars are exempt from counting days for a set period, which is why their first years look so different.

Source: IRS — substantial presence test

The FBAR catches almost every newcomer, and the penalties are severe.

Aggregate foreign account balances over $10,000 at any point in the year trigger a FinCEN filing that is separate from your tax return. Keeping a normal current account in your home country is enough to cross it. The form takes fifteen minutes; the penalty for not filing does not fit the offence.

Source: IRS — report of foreign bank and financial accounts

Common mistakes to avoid

Failing to file the IT-2104 as a city resident, and owing a year of unwithheld New York City tax in April.
Assuming your visa type settles your tax residency instead of applying the substantial presence test.
Missing the FBAR because you thought of your home-country account as 'not really' a foreign account.
Believing a filing extension also extends the payment deadline — it does not.
Reading any pre-2026 guide to New York State rates, which predates the phased rate cut.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.

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