Resident with out of state income

[diabeto]

And I will get credit against NYS+NYC tax and need pay the difference if NYS+NYC income tax is higher?

Is my out-of-state taxable for NYC tax as a resident?

[TomD8 · Accepted solution]

As long as you remain a legal resident of NYS/NYC, your income remains fully taxable by both - regardless of its source.

An Oregon non-resident is taxed by Oregon only on Oregon-source income.  Income is "sourced" where the work is actually (physically) performed.  Therefore the income you earn by working remotely in NY is not taxed by Oregon.  You should request your OR employer to withhold NY taxes.

(Only a handful of states currently tax non-resident telecommuting income.  They are Arkansas, New York, New Jersey, Nebraska, Delaware, and Pennsylvania.)