New Jersey and New York both kept pre-pandemic work arrangements in place for teleworkers working at home due to COVID-19.
Your normal work days from home are considered to be working in NJ so you would report as NJ income whatever is listed on your W-2 as NJ income and claim a credit on your NY return for tax paid to NJ, the same as you did in past years.
New Jersey says: "New Jersey sourcing rules dictate that income is sourced based on where the service or employment is performed based on a day’s method of allocation. However, during the temporary period of COVID-19 pandemic, wage income will continue to be sourced as determined by the employer in accordance with the employer’s jurisdiction."
Learn more at Telecommuter COVID-19 Employer and Employee FAQ. See the section entitled Personal Income Tax and for NY Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York Stat...
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