If we consult the documentation on flake 8 we see:
Anti-pattern
Note: Despite being in the anti-pattern section, this will soon be
considered the best practice.income = (gross_wages + taxable_interest)
Best practice
Note: Despite being in the best practice section, this will soon be
considered an anti-pattern.income = (gross_wages + taxable_interest)
So the line break before the binary operator will be considered best practice.
The documentation for W504, advices the operator before the new line as best practice, without the given note:
Anti-pattern
income = (gross_wages + taxable_interest)
Best practice
income = (gross_wages + taxable_interest)