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Level 2
posted Jul 6, 2020 8:27:20 PM

Severance pay with NY source, but moved to CA.

Hi! I was laid off in August and moved back to CA in August. I didn’t find employment again until January 2020. I received 2 W-2 for 2019. One was regular wages and the other one for my severance. How do I enter my severance when I file my NY taxes? I think I have to file as part time resident,  but do I enter everything under wages? Or do I need to input the severance pay under special accruals? 

0 5 1260
5 Replies
Expert Alumni
Jul 7, 2020 7:44:07 AM

Generally, you pay taxes where you work and also where you live.

 

Your description suggests that you will file part-year resident returns for both New York and California (you were living in New York State when you were laid off, right?).

 

Both your regular wages and your severance are New York source income, so add them when entering the New York interview.

 

California will likely give you a credit for New York taxes paid. This appears on line 43, Form 540 (but you are filing form 540NR as a part year resident, so look for a line that is reporting tax paid to other state.

 

On what form was the severance reported? A W-2? Then just enter it like the other W-2.

Level 2
Jul 7, 2020 9:16:20 AM

@BillM223 

Yes, lived in NY from January until end of August.  And yes, the severance was reflected as a W2. Thank you so much! 

Expert Alumni
Jul 7, 2020 9:19:48 AM

Happy to do it!

Level 2
Jul 7, 2020 7:32:24 PM

@BillM223 Is it safe to assume that I would get a larger than normal NY refund since I’m filing as part time resident? In 2018, my refund was $1200, whereas my refund in 2019 is double that, but my taxable income was much higher. 

Expert Alumni
Jul 7, 2020 7:36:15 PM

New York tax is not based on time there, but on income considered New York source income and its corresponding withholding.

 

So the refund could be higher or lower.