@ParkNYC --
New York has a rule for part-year residents who perform only part of their services in New York State. In such cases, New York requires that the amount in Box 1 of the employee's W-2 match the New York state wages shown in Box 16. See page 3 of this New York tax memorandum:
https://www.tax.ny.gov/pdf/memos/income/m02_3i.pdf
It's then up to the employee to allocate the income appropriately on his or her part-year resident NY tax return.
I can tell you that this quirk of New Yok law causes numerous similar questions to this forum.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
