Enter the lesser of total tax

[thevelaz]

I am filing part-time taxes for NYS and CT due to move in middle to year.  for the CT one it is asking to the Total Tax or tax libility for NY.  I read the instructions but still not sure.  does anyone know the exact line number i should get the data from? thanks.

Total tax is found on the main form you are filing with the other state (i.e., in New York this amount is found on the IT-203). This amount is usually found after tax credits and immediately before tax payments (i.e. Income Tax Withheld, Estimated Payments). Do not report tax liability based on taxes withheld from your wages

[ErnieS0]

It sounds like you are trying to claim a credit for tax paid to New York on your Connecticut return.

There is no credit, unless you continued to work in New York after moving to CT.

If you did work in New York after moving to CT then you will have to figure the income and tax yourself, because NY will be taxing your total income. 

One way to calculate the amounts is to use NY state wages in Box 16 of your W-2 and subtract CT wages in Box 16. That's your NY wages. 

Next, take that number and divide by total wages and multiple by the tax liability on IT-203 line 50.

For example if you have $40,000 in NY and $100,000 total, then multiple 40% ($40k/$100k) x Total New York State Taxes for the tax liability for NY.

[thevelaz]

is 1099r income considered as wages and need to be counted with the w2s for the formula?

[GeorgeM777 · Accepted solution]

Yes, if you are a resident of NY.  In order for your 1099-R distribution to be taxable by NY, your 1099-R must be NY source income.  To be NY source income, you must be a resident of NY at the time of the distribution.  If you were a resident of a different state when you received your distribution that is reflected on your 1099-R, then the 1099-R does not get included in the calculation referenced in the previous post by @ErnieS0.

@thevelaz

[thevelaz]

How about unemployment?  I apologize for the continuous questions.  I had a weird tax year which included wages, 1099r and 1099g this in addition to moving to another state in middle to year. Your help is extremely appreciated

[DawnC]

Unemployment is unearned income.   It is allocated to the state you lived in when you received it.  

How do I allocate (split) income for a part-year state return?

See link for examples

[thevelaz]

Please clarify.   Do I add the split unemployment monies made while living in NY towards the formula used to determine my tax liability of NY?  I paid NYS taxes on it.

[LenaH]

The amount of unemployment that gets allocated to New York State is the amount of your unemployment that was received that resulted from your employment in New York State. If your unemployment compensation received was a benefit for working solely in New York State, then you would allocate your entire unemployment to your New York State tax return.

If the unemployment compensation received from New York State is based on wage or salary income earned partly in and partly out of New York State, you would have to determine the amount allocable to New York State in the same manner as the wage and salary income on which it is based. For example, if your wages were originally 50% allocated to Connecticut and 50% allocated to New York, you would use that same allocation for your unemployment. 

@thevelaz

[thevelaz]

My source for unemployment was all NYS however I moved to CT and continued receiving unemployment from NYS.  for example, total was $25K.  received 15 while living in NY and 10 when I moved to CT.

Also, for Credit for Taxes paid to another state, I know I need to add the NY amount on the CT tax form.  Do I need to do similar to the NY tax form?  In CT I received my pension and was taxed by CT but shows as part of the NY taxable income on line 36.  thanks.

[RobertB4444]

If it was all received from New York based on New York income then all of it goes on the New York return.

Do the New York part-year resident return first. (If you did it out of order delete it and start over)  Enter all New York source income there.  Then do the Connecticut return.  Connecticut will give you credit for any taxes paid to New York on any amount taxable to Connecticut.  TurboTax will carry over the credit for you.