Income exempt from the income tax includes retirement income, unemployment income, military pay, tax refunds (city, state and federal) and more. For a more exhaustive list of income exempt from the City income tax, click here.
Additionally, individuals who make less than $5,000 annually and do not have a personal exemption because they are claimed on someone else’s taxes would be exempt from the income tax. This could apply to students who are still claimed on their parent or guardian's taxes.