topic Earnings other than STATE OF RESIDENCY in State tax filing

Earnings other than STATE OF RESIDENCY

JH101 — Wed, 25 Mar 2020 22:26:53 GMT

My daughter is a NY resident going to school in MA; does part time income earned in MA have to be count for income for NY state taxes? She actually earned more in MA then she did in NY, does that make a difference?

Re: Earnings other than STATE OF RESIDENCY

GiseleD — Wed, 25 Mar 2020 22:42:24 GMT

Yes, it needs to be reported on the NY return. She will be taxed in her state of residency, which is NY. You will want to start the non-resident state return first, and then move on to the resident state. This will ensure that any credits/deductions/reciprocity for withholding paid to a non-resident state are properly adjusted.

Re: Earnings other than STATE OF RESIDENCY

JH101 — Wed, 25 Mar 2020 23:28:41 GMT

The amount of earnings in MA is below the minimum amount for state Taxation in MA, Do I still need to file a MA tax return prior to doing the residency return for NY?

Re: Earnings other than STATE OF RESIDENCY

ThomasM125 — Wed, 25 Mar 2020 23:35:53 GMT

You don't need to prepare the MA return if it is not required based on the earnings. However, if there was MA tax withheld, you can file a return to get a refund.

Re: Earnings other than STATE OF RESIDENCY

JH101 — Thu, 26 Mar 2020 23:18:42 GMT

The amount of earnings in MA is below the minimum amount for state Taxation in MA, Do I still need to file a MA tax return prior to doing the residency return for NY?

Please respond. thank you

Re: Earnings other than STATE OF RESIDENCY

JamesG1 — Thu, 26 Mar 2020 23:46:57 GMT

Your daughter does not need to file a MA return if:

Your daughter’s income is below the minimum amount for state taxation in MA, and
Your daughter does not have to file to receive a refund of MA state taxes withheld.

If your daughter does not pay a tax to MA, then the NY resident tax return will not calculate a credit for taxes paid to another state.

If your daughter does not pay tax to MA, then your daughter will not need to file a MA tax return prior to computing the NY resident tax return.