Urgent I mistakenly have 9 months of NY withholdings for 2023 when i moved to Utah end 2022- what should i do

[ScubaGT63]

@MaryK4  and @RobertB4444 
i hope you or someone else can help

 ive left filing for 2023 to the very last minute as its now saturday 13th April ! as i was overwhelmed with my mistake- i hope someone can help

i actually moved from NY to Utah at the very end of 2022 (Dec 20 2022)  and was resident in utah all of 2023 where I still am

Previously i was resident in NY and worked in NJ so paid NJ non resident tax and NY city and state resident tax from which NJ taxes were largely deducted.  This for the last 20+ years

When i moved i made the mistake of not updating my residence address with my companies payroll so they continued to deduct NJ and NY withholding as I had set up before.  I worked largely remotely from Utah without my company being aware.  

I finally got things organized and let the company know i had moved and as of August  2023 they changed me to being a remote worked so my residence and work state are now Utah

so first 8 months of 2023 work state NJ (correct as they did not officially  change my place of employment to Utah til August)) and mistakenly NY withholdings made also

last 4 months  of 2023 work and residence Utah - Utah withholdings only- all good

so i owe Utah for the first 8 months and thats not a problem to pay with my returns tomorrow

but I dont know what to do about NY-- i was not resident in NY in 2023 yet they have 8 months worth of withholdings.....

It seems odd to file a partial year resident NY form IT 203 and indicate i was in NY zero days and reclaim all the withholdings.... is that what i should do?  and if yes sounds as if i would have to mail the return as Tubotax wont work electronically

Part of me thinks its just easier to file as if resident in NY until August , but then i pay a lot more tax for 2023 when i was in Utah and just wasnt organized enough to update things with payroll

the work state i cant change as my company had me as a NJ based employee (even though I was in Utah) until august and only then changed me to employment in Utah

any advice what to do??

thanks

[AnnetteB6]

You should file a non-resident tax return for New York and New Jersey.  None of your income was earned in either of those states and you were not a resident of either of those states for 2023.  You would simply be filing to get a refund of the taxes withheld in error.

[ScubaGT63]

i was not clear enough-- i did work as a non resident from NJ for 8 months

 soi need to file a  NJ part year non resident form(is there such a form or does one just use a NR form and put only lets say 8/12 of ones total income down in the "everywhere" column?

in the past i lived in NY and worked in NJ for the entire year and did a NJ non resident form

 But in 2023 i only worked in NJ as a non resident for 8 months

for 8 months i was employed in NJ while i lived in utah (though unfortunately withholdings were still made to NY but i understand i file a non resident NY return and reclaim all the withholdings)

but for NJ i do pay taxes for 8 months as a  non resident  (as I did when I lived in NY and worked in NJ just different as now only 8 instead of 12 months of the year).  

The difference to other years is that in September my employer changed my work state to utah to match where i lice, so as of September i have no tax obligation in NJ so for income earned everywhere on the NJ form i need to prorate to only 8/12 and  

i do not see where on the NJ non resident form it allows me to show i was only non resident for 8 months.  

do i just amend the amounts that come up in turbotax based on my federal return to show only 8/12 of my :other income" by way of prorating?
@AnnetteB6 

[TomD8]

@ScubaGT63 --

If you were a full-year resident of UT in 2023, and you never actually (physically) performed any work within New Jersey in 2023, then your 2023 work income is not subject to NJ income tax.  In that situation you would file a non-resident NJ tax return only if NJ taxes were mistakenly withheld from your pay, and you'd do so only to obtain a full refund of those taxes.

NJ taxes non-resident remote workers only if they live in a state with a "convenience of the employer" rule.  Utah does not have such a rule.

https://www.nj.gov/treasury/taxation/conveniencerule.shtml#:~:text=NJ%20Taxation&text=2023%2C%20c.,%....

NJ employers are not required to withhold NJ income tax from the pay of non-resident workers who will perform their work entirely outside the state of New Jersey.

https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf

[ScubaGT63]

thank you so much @TomD8 

 i apologize i just challenged your advice (in a response to a different post about locating places on TT where to allocate earnings for partial year taxation) based on only partially reading the article in the link you shared which stated NJ will apply the same convenience of the employer rule as the state of residence

 hence if i was resident in NY and worked in NJ i WOULD pay NJ NR income taxes (as I did til i  moved to Utah)... i assume this is because NY has such a rule which is what you state

  the text in the link you sent suggests if Utah does NOT have such a rule then NJ will not apply the rule- right?  interesting

can you just reconfirm-- this holds even if i was officially employed in NJ and just chose to work remotely in my new home in Utah, then switching to be officially remote in August (i was too disorganized to do appropriate paperwork beforehand!)

thanks so much

[AmyC]

Yes, as a Utah resident working remotely in NJ, you did not use their services and do not need to pay taxes.