ErnieS0
Expert Alumni

State tax filing

No. Wages you earned in New York in 2021 but paid out in 2022 are still New York source income, as would payouts for accrued sick time and vacation upon leaving a company.

 

New York says NY source income includes:

any income you received related to a business, trade, profession, or occupation previously carried on in New York State ....

See Tax Bulletin IT-615 (TB-IT-615)

 

File a non-resident New York return to report your income.

 

The same income is also taxable by New Jersey because you were an NJ resident when you received it. 

You can claim a credit on your NJ return for tax paid to NY.

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