If you moved into or out of New York during the tax year, you'll generally need to file a Part-Year Resident New York return (Form IT-203) and allocate your income between the time you lived in New York and the time you lived elsewhere.
Who Should File a Part-Year Resident Return?
You may need to file a part-year resident return if:
- You moved into New York during the tax year.
- You moved out of New York during the tax year.
- You were a New York resident for only part of the year and had income from New York sources.
How Do I Create the Return?
To add a Part-Year Resident New York return:
- Go to State Section
- Choose New York
- Select Part-Year Resident
After creating the return, complete the Part-Year Resident Status section to indicate your residency period.
Navigation
- Go to State Section
- Edit New York Return (Click 3 dots)
- Choose Basic Information
- Select Part-Year Resident Status
In this section, indicate:
- Whether you moved into or out of New York, and
- The date of your move.
Entering the correct move date is important because New York uses this information to determine which income was earned while you were a resident and which income may need to be allocated as a nonresident.
How Do I Allocate Income on a Part-Year Return?
New York requires income to be allocated based on when it was earned and whether it is considered New York-source income.
W-2 Income
For most taxpayers, wages reported in Box 16 of Form W-2 are automatically allocated based on the state wage information reported by the employer.
Other Types of Income
Income such as:
- Interest
- Dividends
- Retirement income
- Business income
- Rental income
- Capital gains
- Other income items
must generally be reviewed and allocated manually within the New York return based on the period of residency and New York sourcing rules.
New York Wage Allocation (IT-203-B)
If you received a W-2 for a job where you worked both:
- Inside New York, and
- Outside New York,
you may need to complete Form IT-203-B, Schedule A, Allocation of Wage and Salary Income to New York State, to properly determine the portion of wages taxable by New York.
Navigation
- State Section
- Edit NY Return
- Income Subject to Tax
- NY IT-203-B Schedule A - Allocation of wage and salary income to New York State
Use this section to adjust wage amounts when the New York wages reported on the W-2 do not accurately reflect the portion earned while working in New York.
Important Tips for Part-Year Residents
- Complete the Part-Year Resident Status section before allocating income.
- Review all income items carefully to determine whether they were earned while you were a New York resident, a nonresident, or from New York sources.
- If you worked both inside and outside New York for the same employer, complete IT-203-B Schedule A when necessary.
- Keep records of your move date and any documents that support the allocation of income between states.
New York generally taxes residents on all income earned while they are residents, but only taxes nonresidents on income from New York sources. Properly allocating your income helps ensure your return is accurate and prevents paying tax on income that is not subject to New York tax.