What two states are you referring to? There might be some states that tax your bonus if it was sourced in their state.
Generally, individuals are cash basis taxpayers. A cash basis taxpayer is a taxpayer who reports income and deductions in the year that they are actually paid or received.
- You received your bonus February 2022 so your bonus is taxable in 2022 for both federal and state.
- No, you don't owe state income tax to state 1 because you received the bonus in 2022 and you lived in state 2. You'll have to file a 2022 nonresident state income tax return for state 1 to get back the 60% state income tax that was withheld from your bonus (unless it's a state that taxes based on sourced income).
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