7 months in Texas with one employer, then 2 months in Florida and 3 months in New York with another employer

[es1234]

A Texas-employed Texas resident works January to July in Texas before accepting a new job. With the new employer, the employee works their first two months in Florida (as an employee of the company's Florida office) and receives a bonus, then moves to New York in September, becoming a resident and employee of that state. What would be the tax allocation for the state of New York from the second W-2 - just on the income from September to December, proportionately for the amount of days spent in New York / total days worked with the second employer, or something else?   

[MaryK4]

You will want to only include the New York income for the time you were a resident and/or worked in the state.  Since you were not a resident of New York when you worked in Florida, you do not have to include any of the Florida income.

[es1234]

That makes sense, but looking at the NY state tax website, it seems as though one would have to file an IT-203-B after establishing residency - and the IT-203-B determines NYS taxable income on the basis of total days worked in New York divided by total days worked at company. In TurboTax however, there is an option to create a percentage, which could be used to break this down to income for each specific month in each state. Would a supplemental form be needed to show how the percentage was calculated? Where can one see the option to do this on the NY state website?  

[MaryK4]

There is a worksheet in the link below that TurboTax uses to determine the taxable income.  The directions on the form say:

Enter the total of:

• your New York State source income for the part of the year you were a nonresident, an
• the income included in the Federal amount column that you received from all sources earned while you were a New York State resident.

Nonresident and Part-Year Resident Income Tax Return Instructions

@es1234

[es1234]

What if the bonus payment is contingent on one year of employment? Would NY look for an allocable portion of the signing bonus?

[ErnieS0]

States tax income when received. If you were paid a bonus while a nonresident of New York, it is not taxable to NY.

If the case were different, then it would be NY income. For example, if you worked in NY for seven months, but received a bonus while a Texas resident, then some or all of the bonus would be taxed by NY because some or all of the money is based on PAST work performed in NY.

See New York Allocation Rules for Different Forms of Income