Credit for Taxes Paid to Other State (New York and DC)

[AM39356]

For the first half of 2022 I lived and worked in DC and I lived and worked in New York City for the second half of the year. On my 2022 W-2, it lists all of my federal income in the NY portion and then half of my income in the DC portion (so, when combined, equals about 150% of my total 2022 income). In this case, would I list the taxes paid to DC in the "Credit for Taxes Paid to Other State" section in my NY state filing (I have that completed as of now, and it looks like it requires that I file a IT-112-R form, which is listed as pending right now)? Under what circumstances would I include this portion in my state filing?

[ErnieS0]

New York requires employees to list total wages under W-2 Box 16 in state wages.

You will have to allocate your New York wages in State Taxes to report only the amount you made while living and working in New York City. Generally, that amount is the same as Box 18 for New York City, if you lived and worked in NYC the entire time you were a NY resident.

As a part-year resident of NY and DC your income from both jurisdictions should be separate with no double-taxed income.

To allocate your NY income:

1. On New York Income Allocation, say No to Were all of your wages and/or your self-employment income earned in New York State?
2. Edit Your W-2 on Your Form W-2 Summary
3. Choose Allocate by Number or Days or Allocate by Percentage on Allocate Wages to New York (percentage is usually the easier calculation)