If I live in Elmont NY which is in long island NY, do I have to pay NY city resident tax? The reason I am asking is because I live in long island but work in the city, down town area.

Queens and Brooklyn are definitely part of NY City, and residents of those two boroughs ARE subject to NY City income tax.

The other counties in Long Island (Nassau and Suffolk) are not part of NYC and are spared the NYC income tax. Since Elmont is in Nassau County, you are exempt from the NYC income tax.

Thank you so that means the NY city resident taxes will not bite me in the rear end during tax season correct?

thank you so that means the NY city resident taxes will not bite me in the rear end during tax season correct?

Correct - as ATE said. You are NOT a resident of NYC, so you do not pay NYC resident tax.

Based on your original post, yes, you will NOT so "bitten". :-)

Thank you so much guys

Glad to help!