- Mark as New
- Bookmark
- Subscribe
- Subscribe to RSS Feed
- Permalink
- Report Inappropriate Content
State tax filing
You should not need to calculate anything. The NY percentage comes into play on IT-203 as seen here:
- The Federal AGI is used as a denominator and the NY only income as the numerator to calculate the percentage of income earned in NY. on line 45.
- NY determines the tax on your entire federal income, line 37, then multiplies the tax times the percentage just determined to create your actual tax on line 50.
- Tax withheld on line 62
- Refund line 68
- Balance due line 70
NY is among the majority of states that tax a nonresident or part-year resident using apportionment/ allocating the tax:
- NY will look at your total family income for the year and determine the tax on that amount.
- Then, they look at what percentage of the income was actually from NY.
- NY multiplies the percentage of NY income times the NY tax.
For example:
- NY tax on your federal income is $8,000
- But only 10% of your income was earned in NY
- NY tax liability will be 10% of $8,000 or $800.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
**Mark the post that answers your question by clicking on "Mark as Best Answer"
March 4, 2026
10:47 AM