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April 1, 2023
Question

Received 2021 NY wages in 2022. Did not work in NY in 2022. How do I allocate wages?

  • April 1, 2023
  • 1 reply
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I had a job in NY in 2021. I left the job in December of 2021. I live in New Jersey. My employer processed some of those 2021 wages in 2022 and sent me a W2.

Now I have not worked in NY in 2022. So on my NY state return as well as my NJ state return should I allocate the wages as 100% NJ and 0% NY?

    1 reply

    April 1, 2023

    No. Wages you earned in New York in 2021 but paid out in 2022 are still New York source income, as would payouts for accrued sick time and vacation upon leaving a company.

     

    New York says NY source income includes:

    any income you received related to a business, trade, profession, or occupation previously carried on in New York State ....

    See Tax Bulletin IT-615 (TB-IT-615)

     

    File a non-resident New York return to report your income.

     

    The same income is also taxable by New Jersey because you were an NJ resident when you received it. 

    You can claim a credit on your NJ return for tax paid to NY.

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