State tax filing

You are not being taxed on your New Jersey income on your part-year return. New York considers your total income when setting a base tax rate. Your actual tax is NY income/total income x base tax as Tax Champ rjs explains.

For example, if you earned $100,000 total and $30,000 in NY, your tax rate would be based on $100,000. Say the NY tax on $100,000 is $10,000. Then your tax would be 30% ($30,000/$100,000) of $10,000 or $3,000.

Your tax return is correct if the amount in the right column of IT-203 only includes NY income. The computation and allocation appear on page 3 on lines 45 and 46.