I moved out of NY on the Jan 1 2018 to PA, how do I allocate NY W-2 form? Should I allocate all NY w-2 income to PA, and make NY income 0 on the NY return?

[TomD8]

Did you continue to work in NY after your move to PA?

[sharonliang3]

No I did not.  100% in PA

[TomD8]

Were NY taxes withheld on your W-2?

[sharonliang3]

Yes, both NY tax and Federal

[TomD8]

If you became a PA resident on January 1st, and you neither lived in nor worked in NY in 2018, you should file a non-resident NY return, showing zero NY income, in order to have the withheld NY taxes refunded.  ALL your income would be taxable by PA.  You would file in PA as a full-year resident.

https://ttlc.intuit.com/questions/1901271-how-do-i-file-a-nonresident-state-return

[sharonliang3]

Thank you.  I had house in NY for 9 month before I sold it.  Does that change anything?

[TomD8]

NY defines you as a resident for tax purposes if your domicile (your main, permanent home) is outside NY, but you maintain a permanent place of abode in NY for more than 11 months of the year and spend 184 days or more in NY during the tax year. https://www.tax.ny.gov/pit/file/pit_definitions.htm#ppa
 
From your description of your circumstances, your 2018 domicile was in PA.  You did have a "permanent place of abode" in NY because your unsold NY house meets that definition.  But you did not maintain it for more than 11 months.  Therefore you were not an NY resident in 2018 and my previous instruction remains valid.