I have a NYC ? on sale of real property

[schirallicpa]

I have an older couple that moved to no-wheres-ville western ny in 2017 and sold their former residence in Queens.  He has capital gain to report because of the very high sales price.  Does he need to file anything in NYC for this?  I am not familiar with the city taxes.  I would appreciate any insights.

 

[Max W]

The NYC taxes are reported on page 3 of the IT-201.  

https://www.tax.ny.gov/pdf/2014/inc/it201_2014_fill_in.pdf