Hi everyone,
I’m hoping to get some insight—here’s my situation:
Residency & Income
I was a full‑year California resident in 2022.
I had NY‑source income because some RSUs were granted while I worked in NY, but they vested while I lived in CA.
Taxes Paid
Prepaid NY estimated/withheld: $12,546
Prepaid CA state tax: $20,504
2022 Tax Filings
NY non-resident return: allocated all W‑2 income to NY, claimed credit for CA tax
CA return: claimed credit for taxes paid to NY
Paid NY: ~$11,116
CA refund: ~$16,005
NY Penalty Notice
On July 22, 2025, I received a notice stating I owe a penalty on the NY underpayment based on a 5.727% rate because my total NY tax liability ($21,295; calculated based on the safe‑harbor exceptions) exceeded my NY prepayment ($12,546).
Questions I Have
Does NY just look at NY payments versus NY liability, regardless of CA credits?
Can I request a waiver if the underpayment resulted from following my CPA’s advice?
