Actually, only about 1/3 of my w2 income is earned in NY (The RSUs granted while I was in NY but vested when I was in California). The base salary and bonus are earned in CA. But in W2, both NY and CA treat all my income as subject to their state tax which shouldn't be the case.
When I filed my tax with turbotax in the past by myself, I usually split the income into NY and CA so that the tax withhold for NY won't incur penalty. But for the year 2022, the CPA told me it's better to allocate all my income to NY to minimize audit risk...that's why I got the penalty (which I didn't receive any warning from the CPA).
In this case, do I really owe NY tax? From my perspective, it's just a difference on the way of splitting my income between NY and CA.
Should the CPA be responsible for this penalty as they didn't warn me about this penalty? If they warn me this penalty, I'll insist on allocating only the amount I earned in NY to NY tax return.
