New York has a rule for part-year residents that the New York income in Box 16 of the W-2 must match the total income in Box 1. It is then up to the employee to allocate the correct NY-taxable income amount to their NY tax return. See page 3 of this NY tax bulletin:
TSB-M-02(3)I:(5/02):Employer Requirements Concerning the Reporting of New York State, City of New Yo...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
