State tax filing

Thank you for your response. I found something that might be a counterpoint so I wanted to clarify.

 

This is from

 "Instructions for Forms IT-260 and IT-260.1 Change of Resident Status — Special Accruals"

 

If you had a right to receive the income without restriction or contingencies at or before the date of the change of residence, this income would be accruable at the time you changed your residence, even if the income is actually received after you move out of New York State. Examples of accruable items of income are: 1) the unrealized income from an installment sale made while you were a resident, and 2) payments that you will receive from a lottery that you won while you were a resident.

 

Other items that may be accruable include bonuses (if the amount to be received is fixed and determinable at or before the date of the change of residence) and severance pay (if the amount to be received is fixed and determinable at or before the date of the change of residence).

 

The second paragraph seems to indicate the final two paychecks are considered from New York but the bonuses aren't since the amounts weren't predetermined?