Work primarily in New York City but live in New Jersey for a New Jersey employer would this be considered making money in another state?

[cwitt23]

No it would not cause your employer is based in New Jersey

[TomD8]

@cwitt23's answer is incorrect.  If you physically worked in New York, you are subject to New York state taxation.  So the answer to your question is Yes, you did make money in another state.

The issue is where you physically worked, not where your employer is based.

New York, like all other states with an income tax, taxes non-residents on income earned from physically working within its borders.