Non Resident W2G Winnings in NY State
I received a W2G for $1,500 from a casino in upstate NY in 2025 (I am a non-resident). I deducted 24% for Federal Tax. However, I did not deduct anything for the State Income Tax. Hence Line 15 is $0.00 (nothing withheld). My problem is that everything I've read tells me I owe State Tax. But...Lines 14 and 16 (State Winnings and Local Winnings) are both $0.00. They are not blank. They are both $0.00. So how can I owe State Tax on $0.00 worth of state winnings? Let me add I also have W2Gs for other states (also non-resident) where I do need to pay State Tax (Louisiana). Those W2Gs indicate State Winnings on Line 14 which are equal to the Line 1 Reportable Winnings, which make perfect sense to me. So I owe State Tax for the Louisiana state winnings listed on Line 14. But since Line 14 is $0.00 (not blank) on my NY State W2G, I did not file an out-of-state tax return to pay tax on $0.00 winnings.
I understand IF Line 14 is blank, that would mean I would still owe state tax on the reported amount on Line 1 (I assume). But the fact that Line 14 is NOT blank, and IS $0.00, says to me I do not own taxes and therefore do not need to file s state tax return for NY state this year.
