@agus7in
It's a quirk of New York tax law that the Box 1 wages on the W-2 must always match the New York wages in Box 16. It's up to the taxpayer to re-allocate the wages as appropriate on their New York tax return.
You can read NY's rules for Form W-2 on page 55 of this New York tax publication:
https://www.tax.ny.gov/pdf/publications/withholding/nys50_1223.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
