New York State tax return

[Mickalt]

I am filing my sons tax retrun.  He received unemployment compensation while a resident of PA.  He moved to New York in August 2021.  100% of his earned income was earned in New York while a resident of New York City.  Turbotax seems to be including his UE as taxable income on his New York return.  What am I doing wrong?

[ErnieS0]

No. You are not doing anything wrong. Pennsylvania does not tax unemployment but New York does.

Any unemployment benefits your son receives while living in NY (even if it comes from PA) is taxed by NY.

NY taxes part-year residents on all income, unless exempt, while they live in NY.