W2 shows 2 states

[elisekushner]

My W2 shows income earned in both NY and PA. I live in PA and earned the money in PA. The companies address is in NY. 

The one line for NY (box 16) shows the amount the equals Box 1 income.

The line for PA (box 16) shows a smaller amount (approx $700 less).

When I put this into Turbo Tax, the program added up both amounts for PA income.

Reading other posts, it seems like I should just use the PA amount.

[MaryK4]

Yes, New York requires employers to use the W2 Box 1 amount, regardless of New York income.  You will need to adjust the Pennsylvania amount so it does not get double counted.  

[elisekushner]

My issue is that I didn't work in NY, just the company's headquarters are there.

I lived/worked in PA.

[LenaH]

Even if you never physically worked in NY, you could still be subject to NYS tax. 

If you are a nonresident whose primary office is in New York State, your days telecommuting during the pandemic are considered days worked in the state unless your employer has established a bona fide employer office at your telecommuting location.

If you did not telecommute due to Covid-19 (and you regularly telecommute), you could still be liable for NYS tax. Based on New York guidance, non-resident employees whose assigned or primary offices (e.g. the office from which they are supervised) are in New York, any “normal work day” spent at a home office will be treated as a day worked outside New York only if the respective taxpayer’s home office qualifies as a “bona fide employer office.” Otherwise, such day would be considered as a New York day, and subject to state withholding.

There are a number of factors that determine whether your employer has established a bona fide employer office at your telecommuting location. In general, unless your employer specifically acted to establish a bona fide employer office at your telecommuting location, you will continue to owe New York State income tax on income earned while telecommuting. You being able to telecommute from home must be a requirement of the job, rather than out of convenience for you. 

New York Tax Treatment of Nonresidents and Part-Year Residents Application of the Convenience of the...

@elisekushner

[KKM2005]

My son works and lives in Rhode Island.  His employers address is in Connecticut. On the W2 it shows both states income tax. Does he need to file a state tax return for both states?

[DMarkM1]

It depends.  If your son did not work in CT then the employer should not have withheld taxes for CT.  Here is the CT DRS reference.  If there were no taxes withheld for CT (box 17) then he does not need to file in CT.  If there were taxes withheld for CT (box 17) and he wishes to get those refunded he will need to file nonresident in CT and allocate zero wages to CT in the CT state interview.  This will refund all of the withholdings showing for CT.  

He will need to file a resident return in RI for all income; all sources.