State tax filing

they explained the severance is for the years 2014-2022.  So 2014, he worked in nys 220 days since we lived there.   Same with each year up til 2012.  And they are taxing us as though he earned the severance in those years.  And then owe NY money.    It doesn’t make sense.  It was paid in 2021. They are taxing as if it was earned and paid in the earlier years