New York State Tax Return

[rnewburger1]

I'm a Florida resident and my wife is a New York resident.  We will file a joint federal return and for NYS we will file married filing separately (my wife a resident return and me a non-resident return).   My wages are not subject to NYS tax and my wife is retired and has no wage income.   However, we have dividend and capital gains income from joint investment accounts from non-New York state sources.  My question is whether my wife needs to claim this income on her NYS return and, if so, does she need to claim 100% of it or 50% of it?

Thanks.

[ErnieS0]

Yes your wife needs to claim half the investment income. New York residents are taxed on income received from anywhere, so half a joint investment account would be taxed. Any individual accounts solely in your wife's name would be fully taxed by New York.

As a Florida resident, you would only have to claim NY-sourced income.

[rnewburger1]

Thanks very much.

[rnewburger1]

Hi,

I have a follow up question.  

I filed my NYS nonresident return and received forms AU-262.3 Nonresident Audit Questionnaire and AU-262-55 Income Allocation Questionnaire.  

I moved to Florida in December 2020 and established residency. However, I also have a house in NYS where I spend time in warmer months.   I work exclusively from home for a Minnesota-based company.

For AU-262.3, Question 10, For each year of the audit period indicated, how many days or part days were you physically present in New York State for work purposes?, does this mean that if I'm in New York and spend days working from home, I need to include these days under question 10 response?  Will I be taxed by New York for these days?

I assume that answer to above will the same for the Income Allocation Questionnaire, where it asks for days worked at home and the addresses of the locations?

Any other thoughts?

Thanks,

Robert

[TomD8]

If you're working remotely from a New York location, then you're "physically present in New York State for work purposes."  Doesn't matter where your employer is located.

[rnewburger1]

Thanks.  Very helpful.