I'm not sure that's how it works—at least in the case of NYC. The ~4% tax only applies to those with residence within the city's limits. If you live in Westches

I'm not sure that's how it works—at least in the case of NYC. The ~4% tax only applies to those with residence within the city's limits. If you live in Westchester however and work in Manhattan, you escape the 4% income tax (but instead pay higher property taxes). https://tax.custhelp.com/app/answers/detail/a_id/571/~/i-don%E2%80%99t-live-in-new-york-city%2C-but-i-earn-income-there.-am-i-subject-to-a-new https://tax.custhelp.com/app/answers/detail/a_id/571/~/i-don...