State and local taxes after moving

[GuyMan]

My wife and I lived in Brooklyn NYC until 6/30. My wife and I both left our jobs and moved to Florida 7/1. We got paychecks for work done the payperiod we were still residents of NYC and my wife seperatly got two bonuses, one in August and one in December from her prior New York job. State, local, and city taxes were withheld for all four checks. Are we entilted to any refund regarding the paychecks and bonuses after leaving those jobs and moving to Florida? Does that income count as income earned as a non-resident? Thank you. 

[ErnieS0]

Yes. Your wife’s two bonuses and the paychecks you got after moving to Florida count as income earned as a non-resident on your part-year NY income tax return.

Nonresident income includes “any income you received related to a business, trade, profession, or occupation previously carried on in New York State, including but not limited to covenants not to compete and termination agreements (see TSB-M-10(9)I, Income Received by a Nonresident Related to a Business, Trade, Profession, or Occupation Previously Carried on Within New York State).”

Tax Bulletin IT-615 (TB-IT-615)

[GuyMan]

Thank you for your response. I found something that might be a counterpoint so I wanted to clarify.

This is from

 "Instructions for Forms IT-260 and IT-260.1 Change of Resident Status — Special Accruals"

If you had a right to receive the income without restriction or contingencies at or before the date of the change of residence, this income would be accruable at the time you changed your residence, even if the income is actually received after you move out of New York State. Examples of accruable items of income are: 1) the unrealized income from an installment sale made while you were a resident, and 2) payments that you will receive from a lottery that you won while you were a resident.

Other items that may be accruable include bonuses (if the amount to be received is fixed and determinable at or before the date of the change of residence) and severance pay (if the amount to be received is fixed and determinable at or before the date of the change of residence).

The second paragraph seems to indicate the final two paychecks are considered from New York but the bonuses aren't since the amounts weren't predetermined?

[KrisD15]

The Form you are referring to  "Instructions for Forms IT-260 and IT-260.1 Change of Resident Status — Special Accruals"

is addressing a change from being a New York CITY resident and income "earned" but not yet received. 

You say- "The second paragraph seems to indicate the final two paychecks are considered from New York but the bonuses aren't since the amounts weren't predetermined" 

I suggest you ask the former employer about that, but the instructions states "determinable at or before the date of the change of residence", so not necessarily "predetermined". 

I assume the bonus was calculated on the employee's performance which was done before leaving the job (before becoming a non-resident) so I assume the bonus could have been determined before your move took place. 

The amount of the paychecks would be both New York State and New York City income. 

The Bonus most probably is also New York City taxable income since there most likely is a formula used for the bonus calculation. The amount of the bonus would not change from the date she left the position to the date you actually received the bonus check. Perhaps the bonus amount was not yet calculated when you moved, but it could have been. 

Had you moved to California, for example, the bonus would be both New York AND California income, (although you would get a credit for taxes paid to another state, so you would not be taxed twice on the same income).  In your case, you only report it for New York State and New York City.