I am MA resident and got a W2 for NYC from my employer (consulting) for time spent in NY State. I need to determine my allocation for NYS wages. I have the log of # of hours booked while present in NYC (some were for client, some were for internal trainings). How should I go about the allocation? I was planning to use the "allocation by number of days":number of days in period of employment: 365 (same employer entire year)non-working days: 104 weekend days, 15 holidays, 15 vacation daysdays outside of NY: 212I have spent ~19 days in NYC (some of it being partial days), and total of 116hrs logged in my timesheet in 2023 against NY state. Questions are: should i determine % of incomes based on days in NYC or hours? Does being in NYC for business client meetings vs. internal training matter?

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Question

NYS IT-203B - Allocation of time or days

Forum|Forum|2 years ago
April 4, 2024
1 reply
0 views

I am MA resident and got a W2 for NYC from my employer (consulting) for time spent in NY State. I need to determine my allocation for NYS wages. I have the log of # of hours booked while present in NYC (some were for client, some were for internal trainings). How should I go about the allocation? I was planning to use the "allocation by number of days":

number of days in period of employment: 365 (same employer entire year)
non-working days: 104 weekend days, 15 holidays, 15 vacation days
days outside of NY: 212

I have spent ~19 days in NYC (some of it being partial days), and total of 116hrs logged in my timesheet in 2023 against NY state.

Questions are: should i determine % of incomes based on days in NYC or hours? Does being in NYC for business client meetings vs. internal training matter?

TomD8

Employee

Scroll down to Instructions for Form IT-203-B, Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet in this NY tax reference. The instructions for Line 1 explain how New York wants you to do the allocation:

https://www.tax.ny.gov/forms/html-instructions/2023/it/it203i-2023.htm#it203bi

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

sorka33Author

I have followed the TurboxTax instructions and the IT-203B instructions. They do not answer my questions.

TomD8

Employee

"Questions are: should i determine % of incomes based on days in NYC or hours? Does being in NYC for business client meetings vs. internal training matter?"

Use whichever method you feel you can support if audited. You must count any day you spent in New York performing the usual duties of your job.

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