topic Live in Georgia, Telecommute in New York in State tax filing

Live in Georgia, Telecommute in New York

kevannoord7 — Mon, 10 Jun 2024 11:56:23 GMT

I have lived in Georgia for the past 5 years, but now started a new job. I am working from home in Georgia, but my company is located in New York. I filled out a Federal W4 and a Georgia W4, but I am completely lost about filling out a New York IT-2104 and IT-2104.1 forms. How do I complete those forms?

Thank you in advance for any support! I am so lost.

Re: Live in Georgia, Telecommute in New York

TomD8 — Mon, 10 Jun 2024 14:43:10 GMT

If your work will be performed 100% remotely from a Georgia location (meaning you will never physically work in New York, not even for a single day), then you should have no New York taxes withheld from your pay. Your employer should withhold Georgia taxes only. In this circumstance you would have no New York tax obligation and thus no necessity for any New York tax withholding.

If you will (physically) work partially in Georgia and partially in New York, then you should file NY Forms IT-2104 and IT-2104.1 with your employer. These forms guide your employer as to how much NY income tax to withhold from your pay. Income you earn from work you physically perform in New York is taxable by New York.

Also, be aware that, if you will work partially in Georgia and partially in New York, then you will also fall under New York's "convenience of the employer" rule, which states that work done remotely for your own convenience rather than that of your employer counts for tax purposes as work done in New York.

Re: Live in Georgia, Telecommute in New York

Hal_Al — Mon, 10 Jun 2024 15:17:53 GMT

As @TomD8 said, if you don't meet the convenience of the employer rule, and you will sometimes work in NY, then NY will take all your salary/wages from the NY employer. As a GA resident, you will also have to report that income on your GA tax return. But, GA will give you a credit for the tax you pay to NY. So, you would not need to withhold any GA income tax