Received Unemployment Benefits in NY State but did not live in NY and lived in NJ, NM, and SC in 2021

[subaonyx007]

In 2021 I received unemployment from New York State from January 2021 thru September 6th, 2021. However, I lived in New Jersey from January 2021 thru April 2021. Then I lived in New Mexico from June 2021 thru July 2021. Then I moved to South Carolina on July 29th, 2021 and I am currently living in South Carolina. I'm not sure how I should file my taxes. To be a full time resident in New Jersey and New Mexico I need to have lived there for 6 months which I did not do. In South Carolina I need to have lived here for 12 months which I have not done.  My questions are below, please and thank you.

In the "Did I make Money in other states?" section which of the above states would I include?

Does Unemployment Insurance Income from New York need to added on the "Wages & Income" section?

Do I need to file state income taxes with state of New York even though I did not live there?

Is my resident state South Carolina?

Which other states do I need to file state income taxes for?

[HelenC12]

@subaonyx007 

1. In the Did I make Money in other states? screen, answer yes and list NY,  NJ, NM and SC if you meet the filing requirements for each state. See the links to the filing requirements below.
2. Yes, unemployment is entered in the Wages & Income section of TurboTax. See Where do I report a 1099-G for unemployment or paid family leave?
3. Yes, you file a NYS income tax return for the NYS unemployment benefits. Per the NYS: page 22  filing requirements: Enter that part of the federal amount that represents taxable unemployment compensation received as a nonresident resulting from employment in New York State. If the unemployment compensation received from New York State sources is based on wage or salary income earned partly in and partly out of New York State, determine the amount allocable to New York State in the same manner as the wage and salary income on which it is based.
4. Yes, your resident state is SC if that was where you were living on 12/31/21.
5. You may need to do part year returns for NJ, NM, and SC if you meet the filing requirements. 

For the NJ filing requirements, click here.

For the NM filing requirements, click here. 

For the SC filing requirements: If you are a South Carolina resident, you are generally required to file a South Carolina Income Tax return if you are required to file a federal return. If you are a nonresident or part-year resident, you are generally required to file a South Carolina return if you work in South Carolina or are receiving income from rental property, businesses, or other investments in South Carolina. 

For additional information, see How do I allocate (split) income for a part-year state return?

[Edited 02/17/22| 5:13 am PST]

[subaonyx007]

@HelenC12 

1. So I do not need to file as a nonresident for NY State?

2. I moved to South Carolina on 07/29/21 and started working (W-2) on 11/16/21 - Would that make me a resident of South Carolina since I lived there on 12/31/21? 

3. To confirm - I would be resident of South Carolina and Part Time Resident of NJ & NM?

4.  In the "Other State Income" Section I would include NJ & NM and not South Carolina?

[DianeW777]

1. You do need to file the New York (NY) state return because according to you the unemployment is derived from NY state.

• New York taxes nonresidents on any income derived from New York state sources.  If I am understanding your questions correctly, your unemployment was from a business within New York.  If this is correct, you will need to file a Nonresident Income Tax return for New York. 
  • New York Nonresident filing information

2. Yes, on December 31, 2021, you were a resident of South Carolina (SC).  Your part year residency began on July 29, 2021.

3. Yes, you would be a part year resident in all states where you actually resided during the year. You are not a full year resident of any state. However you were a resident of SC at the end of the year.

4. Yes, and include also NY (NJ-NM-NY) in the 'Other State Income' section.

[subaonyx007]

@DianeW777 

Please reference the below screen shots and confirm if they are correct.

Also, please confirm.

• I would file a Nonresident income income state tax return for New York (File First)
• I would file Part Time Resident income state tax return for South Carolina
• I would file Part Time Resident income state tax return  for New Jersey
• I would file Part Time Resident income state tax return for New Mexico

[DianeW777]

Yes, all of your selections are good and all of the following are correct residency status for each state.

• I would file a Nonresident income income state tax return for New York (File First)
  • Write down the income and tax liability for NY so that you can use the 'Credit for taxes paid to another state' for the returns where you are a part year resident and paying tax on this same income in that state. This will apply to any state where you were receiving this unemployment during your residency period. (If there is a tax liability in those states)
• I would file Part Time Resident income state tax return for South Carolina
• I would file Part Time Resident income state tax return  for New Jersey
• I would file Part Time Resident income state tax return for New Mexico