State tax filing

I am paying the entire tax liability for the corona distribution to Oregon in 2020 (they don't allow spreading over 3 tax years), but paying the federal over 3 years.

Is it possible to file a nonresident return for the income in 2021 and 22 when it was already paid in full in 2020?

 

It seems like there should be a qualification for exempting that income from NY state tax.  Perhaps that will be implemented by next year?  Any thoughts?