how to allocate NY non resident Restricted Stock

[Kittyfriend]

We reside in NH and file married jointly.  Spouse had four releases of restricted stock in 2020, 3 of which pertained to the years 2016, 2017 & 2018 when he did some work in NY.  His payroll department said since the earning period for RS is grant to vest date his total NY source income is $1350.33 and they withheld 129.91.    How do I report this $1350.33 as his only NY sourced income for 2020?  His employer issued a NY W2 showing the 129.91 in box 17.  Box 1 ties out to his total wages, non of which were NY in 2020.  I don't see the $1350.33 anywhere on his W2.  

[DanielV01 · Accepted solution]

What is in Box 16?  Is it the same as in Box 1 (which is likely)?  If that's the case, use the allocation screens in the New York return.  Use the percentage method, and divide the 1350.33 by the income in Box 1.  Enter that amount as a percent, but without the percentage sign.  (For instance, .0567 would be entered as 5.67)  When that percentage is multiplied by the Box 1 income, the result for taxable New York income will be 1350.33.  

Good think you have an actual number to use, because without it the calculations to get the correct income amount is a bit complex.

[Kittyfriend]

Thank you so very much!