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But now, you don't live there, but you have an apartment that you're at two or three times a year? All of your income is subject to New York state tax. A court has said it! This is not the New York tax authorities. This is not Albany. This is a New York court."
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Judge: Out-of-State NY Property Owners Must Pay NY Income Tax )
Ah, I don't know if I'd entirely trust that site for tax preparation advice.
I've done this drill for my older daughter the past 3 years. As a part-year resident, or a non-resident maintaining a part-year address in New York, you would experience the joy and majesty of the
IT-203 series tax forms. On page 18 of the instructions there is a worksheet. It's pretty clear how to do this calculation, and it really hasn't changed much over time.
You put your total federal taxable income in Column A. Column B gets the part of Column A earned while NOT a resident. Column C gets the part of Column B from New York State sources. Column D gets the part of Column A earned while a resident.
Column E gets the sum of Column C and Column D, that is, all New York State income earned while not a resident, plus ALL income earned while a resident.
If you were a resident for three days, and you are paid from a partnership, S corp, etc, evenly across the year, you'd prorate by days, reporting all New Your income, plus 3/365 of out of state income. If you get paid by the work day, then you use Form IT-203-B, which figures in Saturdays, Sundays, holidays, sick days, your vacation time and whatnot. It figures in all days you were in-state for work or personal business, except when traveling by common carrier (changing planes at JFK, for example). A complex set of operations, possibly involving chicken entrails, then determines the fraction of your out of state income that is taxable.
Like most states, all income earned in-state is taxable. The portion of out-of-state income earned while in state is also taxable. When you do your taxes for the state where you are resident most of the time (New Jersey or Conn.) you'll be taking a credit for the New York State tax.
New York's forms are definitely more of a pain in the a$$ than most states. And don't get me started on the MTA income tax for 1099ers.