the taxpayer may want a corrected w-2. the problem I see is the reporting of NY wages of $130K. I don't know what NY will do if it gets a copy. it could send a notice to the taxpayer asking why they didn't file a NY return? better to start now while the employee is able to contact the employer. who knows. If NY does eventually contact the employee the employer may no longer exist. I totally agree all the wages are NJ. maybe I'm just a worrywart.
