如果您在纽约市（NYC）工作，但居住在纽约市五大区（布朗克斯、布鲁克林、曼哈顿、皇后区和史泰登岛）之外，您可能在工资单上看到过一项名为 “Section 1127” 或 “City Waiver”（城市豁免额）的扣款。
虽然这看起来、感觉起来都像是一种税，但从法律上讲，它是雇佣条件的一部分。这份亲切的指南将帮助您了解什么是 NYC-1127 表格、它为什么存在，以及您是否需要申报。
什么是 NYC-1127 表格？
NYC-1127 是一份专门为纽约市非居民雇员准备的类税务申报表。
根据《纽约市宪章》（New York City Charter）第 1127 条规定，如果您为纽约市政府工作但不住在市内，您同意向市政府支付一笔金额，这笔钱等于如果您是纽约市居民所需缴纳的个人所得税。
简单来说，市政府的政策是：“如果您为我们工作，您就要像住在市内的居民一样，为城市资金做出贡献。”
关键区别： 在美国国税局（IRS）看来，这不是一种“税”，而是一种“作为雇佣条件的支付款项”。这意味着，它通常不能像州税或地方税那样在联邦税表中抵扣。
谁需要申报？
并不是所有的通勤者都需要担心这个问题。如果您满足以下所有条件，则必须申报 NYC-1127 表格：
- 您是市政府雇员： 您在市长直属机构工作（例如 NYPD、FDNY、卫生局或财政局）。
- 您在 1973 年 1 月 4 日或之后入职： 大多数现职员工都属于这一类。
- 您是非居民： 您在纳税年度的全部或部分时间内居住在纽约市五大区之外。
- 您收到了 NYC-1127.2 表格： 这是由您的雇主发放的特定工资单（类似于 W-2），显示了从您的工资中扣除了多少 “1127 负债”。
谁可以豁免？
某些机构被认为是“非市长直属机构”，其员工通常无需申报。这包括：
- 教育局 (DOE)
- 纽约市立大学 (CUNY)
- 纽约市房屋管理局 (NYCHA)
- 地方检察官办公室 (District Attorneys’ Offices)
- 纽约市公立医院系统 (NYC Health + Hospitals，除非合同另有规定)
它是如何运作的？
当您入职时，您会签署一份“第 1127 条协议”。在一年中，市政府会从您的每份工资中扣除一部分钱。
- 计算方法： 该表格根据您的应纳税收入，按照纽约市居民的税率计算您的“城市豁免负债”。
- 小贴士：城市豁免指的是你放弃了作为“非纽约市居民”的免税身份，同意支付纽约市居民应尽的税务并允许市政府从你的工资中扣除一笔费用来支付该税款。
- 退税或补税： 在您申报完纽约州税（Form IT-201 或 IT-203）后，您使用这些数据来填写 NYC-1127。如果市政府扣多了，您会得到退税；如果扣少了，您则需要补缴差额。
申报截止日期与资源
NYC-1127 表格的截止日期通常与您的联邦和州税申报日期相同（通常是 4 月 15 日）。不过，针对 2025 纳税年度，NYC-1127 的截止日期通常为 2026 年 5 月 15 日。
- 如果您申请了延期： 如果您申请了纽约州税的延期，您在州税延期截止日期后的 15 天内 仍可申报 1127 表格。
重要链接与资源
为了确保信息的准确性，请参考纽约市财政局（NYC Department of Finance）的官方资源：
- 官方常见问题解答： NYC Department of Finance 1127 FAQ
- 在线申报地址： 您可以通过 NYC Department of Finance e-Services 进行在线申报。
- 表格下载： 您可以直接从官网下载当年的 NYC-1127 表格。
总结清单
| 项目 | NYC-1127 详情 |
| 谁需要申报？ | 1973年1月4日后入职、居住在市外的纽约市市长直属机构雇员。 |
| 它是什么？ | 一笔等同于纽约市居民所得税的款项。 |
| 所需材料 | 纽约州税表副本和 1127.2 工资对账单。 |
| 是否有退税？ | 是的，如果预扣金额超过了实际计算出的金额。 |
If you work for the City of New York but live outside the five boroughs (The Bronx, Brooklyn, Manhattan, Queens, and Staten Island), you’ve likely noticed a deduction on your paycheck labeled “Section 1127” or “City Waiver.”
While it looks and feels like a tax, it is technically a condition of employment. Here is a friendly guide to understanding what Form NYC-1127 is, why it exists, and whether you are required to file it.
What is Form NYC-1127?
Form NYC-1127 is a tax-like filing specifically for non-resident employees of the City of New York.
Under Section 1127 of the New York City Charter, if you work for the city but do not live in it, you agree to pay the city an amount equal to the personal income tax you would have paid if you were a resident. Essentially, the city’s policy is: “If you work for us, you contribute to the city’s funds just like the residents do.”
Key Distinction: This is not a “tax” in the eyes of the IRS; it is a “payment made as a condition of employment.” This means it is generally not deductible on your federal tax return in the same way state and local taxes are.
Who Needs to File?
Not every commuter needs to worry about this. You must file Form NYC-1127 if you meet all of the following criteria:
- You are a City Employee: You work for a mayoral agency (like the NYPD, FDNY, Department of Sanitation, or Department of Finance).
- You were hired on or after January 4, 1973: Most current employees fall into this category.
- You are a Non-Resident: You lived outside the five boroughs for all or part of the tax year.
- You received Form NYC-1127.2: This is a specific wage statement issued by your city employer (similar to a W-2) that shows how much “1127 liability” was withheld from your checks.
Who is Exempt?
Some agencies are considered “non-mayoral” and their employees are typically exempt from this requirement. This includes:
- Department of Education (DOE)
- City University of New York (CUNY)
- New York City Housing Authority (NYCHA)
- District Attorneys’ Offices
- New York City Health + Hospitals (unless specifically signed in your contract)
How Does it Work?
When you are hired, you sign a “Section 1127 Agreement.” Throughout the year, the city withholds money from your paycheck to cover this liability.
- The Calculation: The form calculates your “City Waiver Liability” by looking at your taxable income and applying the same tax rates that a NYC resident would pay.
- Note: Although it is called a “City Waiver,” it doesn’t mean your taxes are waived. It actually means you are waiving your status as a non-resident for payment purposes. You are agreeing to let the City collect a fee from your paycheck as if you were a NYC resident.
- The Refund or Balance: After you file your New York State taxes (Form IT-201 or IT-203), you use those figures to fill out the NYC-1127. If the city withheld more than necessary, you’ll get a refund. If they didn’t withhold enough, you’ll owe a balance.
Filing Deadlines and Resources
The deadline for Form NYC-1127 is usually the same as your federal and state tax returns (typically April 15), or within 15 days of your extended state deadline if you filed for an extension.
Important Links & Resources
To ensure you are using the most accurate information, refer to these official NYC Department of Finance resources:
- Official FAQ: NYC Department of Finance 1127 FAQ
- Where to File: You can file online via the NYC Department of Finance e-Services.
- Forms: You can download the current year’s Form NYC-1127 directly from the city’s website.
Summary Checklist
| Feature | NYC-1127 Details |
| Who files? | Non-resident NYC mayoral agency employees hired after Jan 4, 1973. |
| What is it? | A payment equal to NYC resident income tax. |
| Required Docs | A copy of your NY State Return and your 1127.2 Wage Statement. |
| Refunds? | Yes, if withholdings exceeded the calculated liability. |