If you live in NYC you pay their resident surtax no matter where you work. If you live in NY and work in NYC you pay NY state taxes. If you live in NJ and wor

If you live in NYC you pay their resident surtax no matter where you work. If you live in NY and work in NYC you pay NY state taxes. If you live in NJ and work in NYC you pay NY state taxes. I believe Connecticut works the same way. NY state taxation helps out NYC. NYC has a broad, implicit tax base well beyond the city borders in addition to their tax base inside them.