topic Award received from one state, live in another in State tax filing

Award received from one state, live in another

mtf1 — Mon, 09 Mar 2026 08:48:29 GMT

I received an Award from NYS but live in Florida. Do I have to pay tax and file in NYS?

Re: Award received from one state, live in another

LenaH — Tue, 08 Mar 2022 13:11:34 GMT

It depends on the amount of the award. Generally, you must file an IT-203, Nonresident and Part-Year Resident Income Tax Return, if you get income from a New York source and it is greater than your New York Standard Deduction.

The Standard Deduction amounts for New York are based on your filing status. They are:

Single and claimed as a dependent on someone else's return: $3,100
Single and not claimed as a dependent on someone else's return: $8,000
Married filing jointly: $16,050
Married filing separately: $8,000
Head of household: $11,200
Qualifying widow(er): $16,050

Re: Award received from one state, live in another

mtf1 — Tue, 08 Mar 2022 13:18:21 GMT

Thanks. The award is substantially above those amounts so you saying it is taxable in NYS, correct? Can you point to the section of the code that requires this for non-residents?

Re: Award received from one state, live in another

ColeenD3 — Tue, 08 Mar 2022 13:28:45 GMT

There is a long list of incomes that are taxable to nonresidents in IT203 on page 5.

Nonresidents –

New York source income For nonresidents New York source income is the sum (with adjustments for special accruals as defined on page 46) of income, gain, loss, and deduction from: LIST

Re: Award received from one state, live in another

Hal_Al — Tue, 08 Mar 2022 14:21:50 GMT

What is the source and nature of the "award"? What kind of form (if any) was it reported on. e.g. 1099-Misc?

The key is does this qualify as "NY source income"?

Re: Award received from one state, live in another

mtf1 — Tue, 08 Mar 2022 14:27:04 GMT

It’s an Award for reporting NYS false claims.

Re: Award received from one state, live in another

Hal_Al — Tue, 08 Mar 2022 14:48:11 GMT

That sounds like "NY source income" to me.

Did you get a form 1099-G (or some other form)? What was in boxes 10a, 10b and 11? Were you a NY resident at the time you filed the claim?

You may want to call the NY Department of Taxation and Finance and get a direct opinion. If you do, please post here to help others.

Re: Award received from one state, live in another

mtf1 — Tue, 08 Mar 2022 15:05:12 GMT

I received the award in 2022 so have not received a 1099.

I was a NYS resident when I filed the claim but moved to Florida years before its receipt. (My connection to NYS ended with my move.)

I have called NYDTF who said it is NYS taxable, but seriously, what would one expect them to say!

I have researched this thoroughly and all answers suggest that it’s “probably” NYS taxable. Any suggestions for how to acquire an answer with 100% certainty? Of course I want to do this correctly while determining if I can legally save NYS taxes.

Thanks for your help!

Re: Award received from one state, live in another

Hal_Al — Tue, 08 Mar 2022 15:26:25 GMT

There is no 100% certain when it comes to taxes, and that's on the simpler issues.

The safe thing to do is to report it on a NY non-resident return, particularly if the 1099-G identifies it as NY income. NY is particularly aggressive when it comes to residents who move to no tax states,

Re: Award received from one state, live in another

mtf1 — Tue, 08 Mar 2022 15:31:06 GMT

Thanks.

What are the positives/negatives regarding asking for a “private letter ruling”? I know the IRS does these, does NYS?

Re: Award received from one state, live in another

ErnieS0 — Tue, 08 Mar 2022 21:04:36 GMT

An award received in 2022 will go on next year's (2022) income tax return @mft1. You may receive a Form 1099 in January/February on next year.

Asking for a private letter will cost you money. Additionally, to make the best case, you may want to hire a tax attorney who is versed in the law. However, you will get a definitive answer from New York.

For more info Request a New Letter Ruling