Hello,
I’m a FL resident since the end of 2021 and am being paid by a FL based company. For 2022 and 2023, I will have spent less than 10 total days in NY for work with no permanent abode in NY. I am planning to move back to NY on April 1, 2024 for work. Each year I’m paid a salary that’s paid biweekly and an annual bonus paid in February of the following year.
The question I have is around the bonus that I will receive for the work I did in 2023 that will be paid in Feb 2024. Would that bonus be subject to NY State Tax if I am being paid by a FL based firm while living in FL at the time of payment?
I could make the argument that I was a FL resident during the period it was earned (2023) and the bonus will be paid by a FL based company in Feb 2024 so I shouldn’t be paying NY tax on it. NY state could make the argument that if I spend over 180 days in NY in 2024, I am a NY full year resident when I get paid my 2023 bonus (even though technically I’m domiciled and living in FL for the first 3 months of 2024) and this I am liable to pay NY tax.
Please let me know your thoughts. Thanks!
