DanielV01
Expert Alumni

Investors & landlords

@Nev4tax.  If in 2022 you live in Florida the entire year and have no "New York-sourced" income in 2022, it will not be necessary to file a 2022 New York return no matter what.  

 

As far as 2021 is concerned, there is no compelling reason to file a 2021 full-year New York return.  If you do, New York will require you to include all of your 2021 income on your return and will tax all of it.  I know that if you made what you said in your original post, your tax on that amount will be considerably more than for just the portion of the year you are really responsible for New York tax.  Filing a part-year return for New York would usually mean that you also file a part-year return for the state to which you moved.  However, Florida does not have a state income tax return.  So you will still only file one state tax return:  a part-year return for New York.  The part-year return will include a move-out date (they require that to make sure your income is pro-rated to what was earned in New York).

 

One other possibility:  if all of your income on your W2 is also being reported to New York (and this can happen), you still file a part-year return and use the allocation screens to designate how much of the income was actually earned in New York as a New York resident.  But this would only be for 2021.  In 2022, if you are an employee with nothing but Florida-sourced income, you will not have a state income tax return to file.

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