New York - New York City Residency
1

Residents of all of the following are considered residents of New York City:

  • Bronx
  • Brooklyn
  • Manhattan
  • Queens
  • Staten Island

Per the New York Instructions for Form IT-201, page 14:

New York State county of residence. Enter the county in New York State where you lived on December 31, 2018. If you live in New York City, use one of the following county names:

If you live in use county
Bronx Bronx
Brooklyn Kings
Manhattan New York
Queens Queens
Staten Island Richmond

If you select one of these counties and still select Did not live in the city on the Q&A screen titled New York IT-201 - New York City Residency, then you will see a Red Alert during the Review section. You will not be able to electronically file the return until this discrepancy is resolved.