My daughter was a Part-Year resident of New York in 2019 (Jan-July), but relocated after receiving her graduate degree to North Carolina for her first full-time job. There she declared NC residency right away (drivers license, register to vote, etc.) and earned NC taxable income from Aug - Dec. We know exactly how much she earned in NY from Jan-July from her grad student research stipend (USDA research grant money showing on IRS Form 1098-T issued by Cornell Univ) and exactly how much she earned in NC as an Assistant Professor (NC State University issued W-2). I'm just not clear on whether she needs to file a NY Form IT-203-B to supplement the Form IT-203 for Part-Year Resident filing. Shouldn't we just use the exact amount we know she earned in NY for the 7 months she was a NY resident on Line 1 of IT-203 in the New York State amount column rather than going through these jirations of "days allocation" on Form IT-203-B? Does this Form IT-203-B really apply to a Part-Year Resident in this situation? Appreciate any help from a New York expert!!!
