I spent Jan1-May1 in NC (staying with family while caretaking a parent)

[abowles]

Lived with extended family in North Carolina Jan 1-May 1, 2021 and worked remotely for my New York company.
Lived at my New York residence May 2-Dec 31, 2021 still working for my New York company. I'm just not clear whether I pay taxes to NC or not. Any help is much appreciated!

[TomD8]

You do have to pay NC taxes on the income you earned while working in NC.  NC taxes nonresidents on NC-source income.  Income from work performed in NC is NC-source income.

https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-153.4.pdf

You must file a non-resident NC tax return in addition to your home state NY return.  (Your resident state of NY can tax ALL your income, regardless of where earned.)

You'll be able to claim a credit on your NY return for the taxes paid to NC, so you won't be double-taxed.

In the Personal Info section of TT, enter NY as your State of Residence, and indicate that you had Other State Income from NC.

[LenaH]

In general, your domicile is your permanent and primary residence that you intend to return to and/or remain in after being away (for example, caretaking for a parent). Therefore, you are considered a New York resident. 

As a New York resident, you pay state tax (and city tax if a New York City or Yonkers resident) on all your income no matter where it is earned. Therefore, you will be liable to pay NY state tax while caretaking for your parent and telecommuting from North Carolina. 

For more information, please see Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York Stat....

[abowles]

Thanks so much for your insight! And that being the case (inasmuch as you can guess), I wouldn't need to pay taxes on that NY income to North Carolina, right?

[TomD8]

NC can only tax your NC-source income.  NY can tax ALL your income.

[abowles]

thank you!