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February 5, 2025
Question

for the non-resident of New york state, do i enter only the w-2 for the income that was earned in New york state which was from oct to dec of last year

  • February 5, 2025
  • 2 replies
  • 0 views
We live in MA but my husband started to work for a company based in NY in October of last year. We eanred income in MA from Jan-October then from October to December income from the NY based company. When completing the non resident NY state tax from, do we only input the income from the W-2 that was earned in NY state?

    2 replies

    February 5, 2025

    Yes, you will enter the income from the New York-based company as New York income for 2024.  It is considered New York source income because New York has a "Convenience of the employer" rule.  

    Employee
    February 5, 2025

    Did your husband physically work within New York State, or did he perform his work remotely from MA?  If he never physically worked within NY, then his income is not taxable by NY.

     

    If he physically worked within NY, then the TT program will ask you to enter his total federal income, and then to apportion according to his time worked in NY in order to determine to determine his NY tax due.

    **Answers are correct to the best of my ability but do not constitute tax or legal advice.