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March 21, 2021
Question

Income goes to which state?

  • March 21, 2021
  • 1 reply
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If someone’s primary residence and domicile is Florida and he receives a whistleblower award from New York State, is he still required to pay NYS income tax?

    1 reply

    ColeenD3
    March 21, 2021

    You may.

     

    Filing information for New York State nonresidents

    If you are a New York State nonresident you must file Form IT-203Nonresident and Part-Year Resident Income Tax Return, if you meet any of the following conditions:

    • You are a nonresident with New York source income and your New York adjusted gross income Federal amount column (Form IT-203, line 31) exceeds your New York standard deduction.
    • You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
    • You want to claim any of the refundable or carryover credits available.
    • You had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes.

    You may have additional filing responsibilities if you have Yonkers income, or are subject to the MCTMT.