@ne1919 If I understand your question, you live and New York City and previously worked in New Jersey, but due to Covid-19, you worked remotely from your home in New York City.
If that is the case you were still considered a "New Jersey" employer and are subject to NJ income tax until September 30.
New Jersey and New York kept in place pre-COVID-19 tax arrangements with regards to employee residency even if an employee is working from home in a different state.
NJ changed its rules on September 30. See Teleworking – End of COVID-19 Temporary Suspension Period for Nexus and Withholding Purposes.
- File a resident NY return and report all your income.
- File a nonresident NJ return and report your income until September 30.
- Claim a credit on your NY return for tax paid to NJ
New Jersey sourcing rules dictate that income is sourced based on where the service or employment is performed based on a day’s method of allocation. However, during the temporary period of COVID-19 pandemic, wage income continued to be sourced as determined by the employer in accordance with the employer’s jurisdiction.
Check with your payroll department the facts and circumstances of individual situations may differ from the general rules.
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