AmyC
Expert Alumni

State tax filing

You should not need to calculate anything. The NY percentage comes into play on IT-203 as seen here:

  1. 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.
  2. 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.
  3. Tax withheld on line 62
  4. Refund line 68
  5. Balance due line 70

NY is among the majority of states that tax a nonresident or part-year resident using apportionment/ allocating the tax: 

  1. NY will look at your total family income for the year and determine the tax on that amount. 
  2. Then, they look at what percentage of the income was actually from NY.
  3. 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.

@user17712108350 

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