When you file a Part Year or Nonresident return you will need to allocate your income based on what is subject to New York State taxes. Income earned from a New York source or while maintaining a New York residency is taxable to New York.
How do I allocate the income on my return?
W-2 State wages are automatically allocated based on the information from box 16 of your W-2 form. You must manually allocate other types on income directly on the State return.
To allocate this income go to:
- State
- Edit NY Return
- Income Subject to Tax
How can I allocate W-2 wages for a job where income was earned both inside and outside of New York?
If you received a W-2 for a job which you worked some days in New York and some days outside of New York, you must complete NY IT-203B Schedule A - Allocation of wage and salary income to New York State to adjust the State wage amounts.
To allocate this income go to:
- State
- Edit NY Return
- Income Subject to Tax
- NY IT-203B Schedule A
- Add entry
Here you will need to complete all sections for the income to be accurately allocated. When entering the amount of wages to allocate, please enter the full box 16 amount. This amount will then be allocated based on the number of days worked inside and outside of New York.