I believe there is a bug in NY Form IT-306.1 (Change of City Resident Status). The state review returns the following error, which is incorrect:
- Line 6c is greater than the amount of Business income allocated to New York State on IT-203. Edit amounts on the Part-Year Resident/Nonresident Allocation Worksheet or City Wage/Self-Employment Income Allocation Worksheet as needed.
Our total business income is negative (a loss), and is shown on Line 6 in column A (Federal income and adjustments) and in column B (Amount of Column A for New York City resident period). Column C (Amount of Column A for Yonkers resident period) is blank, because we are not Yonkers residents. It seems that the program is interpreting the blank line as a zero, which of course is a greater number than our negative business income. However, the program should disregard the blank lines in Column C, because we are not Yonkers residents.
Please note that box (A) is marked at the top of the form, indicating a New York City change of residence only.
