State tax filing

As a NJ resident, you will include all income for the year. You will receive a tax credit on your NJ  return. You must prepare your NY return first. Then NJ will give the lower of NJ tax or NY tax for the income you earned in NY.

As a NY nonresident, NY sourced wages earned in NY are taxable to NY. The filing requirement includes: 

You must file Form IT-203 if you meet any of the following conditions:

• You have income from a New York State source (see Nonresidents: New York source income) and your New York adjusted gross income (Federal amount column) is more than your New York State standard deduction. Complete Form IT-203, lines 1 through 31 and compare the line 31 Federal amount to your standard deduction from the New York State standard deduction table

Reference:

• How to Calculate Credit for NJ Resident that Works in NY
• IT-203-I (Instructions)