TomD8
Level 15

State tax filing

New York Tax Law 631 defines non-resident income attributable to "a business, trade, profession or occupation carried on in this state" as NY-source income, and therefore taxable by NY.

https://codes.findlaw.com/ny/tax-law/tax-sect-631.html

 

Therefore a bonus received by you in 2021 for work carried out in NY in 2020 is entirely taxable by NY, regardless of whether you file for 2021 as a non-resident or part-year resident of NY.

 

 

 

 

**Answers are correct to the best of my ability but do not constitute tax or legal advice.