State Taxes for Remote Work in NY

[chrisrgrady]

My wife and I live in Massachusetts. In November, she began working remotely for a company based out of New York. Our state taxes have always been very straight forward and easy, but this year, things are a little different. I assumer that all of her taxes from the time she began in November, through December, are allocated to the State of NY. It is also asking how I know what percentage of these taxes are allocated to NY. I am guessing it is 100%. She is not in sales, so I assume 100% of her wages is allocated to NY. Should I be expecting any official documents from the State of NY to be input into these sections for more accurate numbers? Or am I supposed to be answering this section from my own knowledge? My taxes have always been a breeze, but this new situation of working from MA for an NY is really holding me up since I have not received any documents from the state if NY.

[PattiF]

Yes, you are correct in assuming that 100% of your wife's work for a New York company is allocated to the state of New York. New York considers the income to be sourced in New York and you must file a nonresident return and pay New York tax.

You will need to use your knowledge and documents that your wife received to determine the amount to enter for New York income. She should receive a notice from her employer that reports the amount of income that she received. This could be a W-2 where your wife is an employee or a 1099-NEC if she is considered to be an independent contractor.

Complete the federal return first, then a nonresident New York return, and finally, the Massachusetts return.