How can New York tax me for $ I didn't make in NYS when I wasn't living in NYS at that time. most of the year I LIVED in Ohio and worked in Ohio move to NYS in oct23

You would file a resident tax return for New York State and a nonresident return for Ohio.

You have just one federal tax return to file, but now you need to file a tax return in the state you moved from and the state you have moved to.

In most states, residents pay tax on the income (from all sources) they received during the calendar year. Residents typically get a tax credit for taxes paid to any other state.

Part-year residents follow each state's rules. Some states separate the income, and tax only their state's income. Or a state may calculate the tax on all of the income as if you were a resident, and then allocate the tax based on in state sources as a percentage of all sources.

NY taxes its residents' income no matter where they earn it.  

They will, however, give you credit (against your NY tax) for any tax you pay to another state on the same income. You will have to prepare the non-resident state return first (if any) to see how much tax you have to pay there.

The computation of your New York State (and New York City and Yonkers) income tax is based on information you reported on your federal income tax return, including your income and federal adjustments to income.  

There are no adjustments for income earned elsewhere, but there is a credit for taxes paid to other jurisdictions. 

Remember to prepare you nonresident return first so you will receive proper credit on your New York return for taxes paid in Ohio.

Click here for detailed information regarding if you have to file a nonresident state return.

Click here for "How to file if I moved to a different state last year."

Click here for additional information on filing multiple state returns.