If you meet any of the following, the contributions are taxable for New York:
- A member of the New York State and Local Retirement systems, which include the New York State Employees' Retirement System and the New York State Police and Fire Retirement System.
- A member of the New York State Teachers' Retirement System.
- An employee of the State or City University of New York who belongs to the Optional Retirement Program.
- A member of the New York City Employees' Retirement System, the New York City Teachers' Retirement System, the New York City Board of Education Retirement System, the New York City Police Pension Fund, or the New York City Fire Department Pension Fund.
- A member of the Manhattan and Bronx Surface Transit Operating Authority (MABSTOA).
If you live and work in New Jersey, it seems you would file a Non-Resident return for NY and claim the 414(h) as income.
According to the state of New York:
"If you are a member of a public employee retirement system (such as the New York State and Local Retirement System) and made 414(h) retirement contributions to your retirement plan, then you must report the contributions as an addition modification to your federal adjusted gross income on your New York State income tax return. This addition modification is reported on line 21 on Form IT-201, Resident Income Tax Return; or line 21 of Form IT-203, Nonresident and Part-Year Resident Income Tax Return. Your 414(h) retirement contributions are reported to you in box 14 of your Form W-2, Wage and Tax Statement."
Additionally, you might want to contact your Payroll Department and get clarity on how to report the contributions.
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