I consult w/firm in NYS, Work both from home in KY and in NYS. Do I claim these incomes separate in their respcitive states even thought payment is from same NYS Co.?

[CarolynM]

No. You will report the full amount of the New York sourced income on both state tax returns.

New York state tax laws reach out and tax out of state workers on New York sourced income. Therefore, you owe New York state tax on the income you earned in Kentucky on this income.

As a Kentucky resident, you are fully taxed on the income you earned out of state.

You will receive credit in Kentucky for the taxes you paid to New York.