I’m looking for guidance on NY vs IL wage allocation for a 2025 part-year move. I lived in New York City from Jan 1 – Jun 5, 2025, and then moved to Illinois, where I worked remotely for the remaind...
See more...
I’m looking for guidance on NY vs IL wage allocation for a 2025 part-year move. I lived in New York City from Jan 1 – Jun 5, 2025, and then moved to Illinois, where I worked remotely for the remainder of the year. Details: - W-2 reports NY wages in Box 18 (tied to a NY office) - W2 has my IL apartment address, Employer address is NY. - I have flight tickets to IL, lease of apartment in IL. - Employment verification letter lists below, while also confirming continued employment throughout 2025 - Workplace indicator: Traditional office - Work location: New York, NY However, in practice: - I worked fully remotely for the entire year and did not physically work in New York during 2025 - No NY office or desk was assigned to me - After my move on June 5, I worked exclusively from Illinois - My Illinois address was updated in company records after the move Filing approach (draft): - NY part-year resident: Jan 1 – Jun 5 - IL part-year resident: Jun 6 – Dec 31 - Wages allocated between NY and IL based on time/residency (using Box 18 wages and NY days for NY portion, remainder to IL) Questions: 1) Under NY’s “convenience of the employer” rule, do these facts (no physical NY workdays, no assigned NY office, fully remote work from IL after June 5) support allocating only a portion of wages to NY, or is NY likely to treat all wages as NY-source due to office assignment on the W-2/HR records? 2) In this situation, is it more appropriate to: - allocate wages between NY and IL based on residency/time, or - report 100% of wages to NY and claim a credit in IL (more conservative approach)? 3) How much weight does the employer letter (showing NY as work location) carry compared to contemporaneous evidence of actual work location (lease, move date, travel records, etc.)? I’m trying to choose the most defensible and practical approach that aligns with both NY’s convenience rule and IL part-year residency rules. 4) Wondering what I should enter for the 2nd field in the TurboTax query below: Title: Work Days Outside of New York Note: If you telecommuted to your job from a location outside the state, those days will still count as New York workign days unless specific conditions are met. Field 1: Outside of New York: 146 (Working days in IL) Field 2: Worked Outside of New York at Home: 0 or 146? Any guidance would be greatly appreciated. Thank you!