What is the New York convenience-of-employer rule?

Wages from a New York employer are taxed by New York even if you work from out of state, unless your remote work is for the employer's necessity. Practical effect: most remote employees of NY companies owe NY income tax.

Should my business elect PTET?

Often yes for pass-through entities (S-corp, partnership) with profitable New York owners. The PTET shifts state tax to the entity level, recovering the federal SALT cap limit on owners' personal returns.

What is the unincorporated business tax?

A 4% NYC tax on net income of self-employed people and partnerships doing business in the city, with a credit for NYC residents and a $95,000 exemption.

New York CPA: NYC Tax, Convenience Rule, and Pass-Through Tax

New York combines a top state rate of 10.9%, a separate NYC personal income tax for city residents, the unincorporated business tax for self-employed New Yorkers, and the convenience-of-employer rule that taxes remote workers as if they were in-state. A New York CPA handles all four and the PTET election that workarounds federal SALT cap for owners.

New York's tax stack is layered: state income tax, NYC resident income tax, NYC unincorporated business tax for self-employed people, and the metropolitan commuter transportation mobility tax. The convenience-of-employer rule taxes the wages of remote workers who report to a New York office as New York income, unless the arrangement is for the employer's necessity. The PTET (pass-through entity tax) election can recover some of the federal SALT cap for partnership and S-corp owners. A New York CPA navigates the combination, files the right city and state returns, and defends residency audits, which the state actively pursues against people who claim to have left.

What's typically involved

We're expanding this page with the full playbook for new york: elections to make, common mistakes generalists miss, fee expectations, and the specific credentials to look for. In the meantime, the matching form below routes your situation to a CPA whose practice fits.

What CPA work looks like at the fee level

Service	Typical 2026 range
CPA hourly rate	$150 to $450 / hour
Schedule C (sole proprietor)	$190 to $800
Single-member LLC return	$300 to $1,500
S-corporation return (1120-S)	$1,200 to $3,500
Partnership return (1065)	$1,000 to $5,000+
C-corporation return (1120)	$1,500 to $4,000+

Disorganized records ("shoebox" engagements) typically increase fees by 1.5x to 2.0x.
Each additional K-1 partner usually adds roughly $300 to $500.
Ranges reflect entity type, bookkeeping state, and complexity. Quotes vary by region and CPA experience.

Full table with methodology lives in the 2026 CPA Compass Fee Benchmark.

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New York CPA: State and City Tax Help

What's typically involved

What CPA work looks like at the fee level

Get matched with a CPA for new york

Frequently asked questions