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Thank you for the reply @DaveF1006 , but you also did not answer the question. The question is not how to handle PFL income, but how to handle the PFL premiums. Specifically, can I call the CT PFL premiums that my wife pays as a type of CT income tax, and credit that payroll tax to my NY returns as taxes paid to another state?

 

I believe the answer is yes, but I have not been able to confirm this.