How do I allocate Wages between the full-year Resident return, lived and worked 100%, and Non-Resident return, where I only earned other types of income?

[ddranalli]

I worked for a NY-based, global company and moved from NY to PA in 2023. I lived and worked in PA for full year 2024. The NY income consisted only of bonuses, RSU releases. etc. My Pay Statements show the Gross Pay earned for each State. How do I allocate Box 1 Wages to NY in the NY Non-Resident return? Do I simply do it as a % according to the Gross Pay earned in each State per my Pay Statements?

[DianeW777]

Yes, you can use your pay statements to calculate the amount actually earned from New York (NY) sources for 2024 on your NY nonresident return. Then use that amount for your NY return.  You will also use this amount in your Pennsylvania (PA) return for the 'other state tax credit'. Do the NY return first.  Notes below from your other question for convenience.

State Returns - Assumes both states require income tax returns to be filed: Prepare the nonresident state first.

1. Report the sale in the state where the property resides.
2. Report it on your resident state and receive credit for taxes paid to another state.

Credit for taxes paid to another state is allowed by a resident state when the same income is being taxed to another state.  Your resident state does not want you to pay tax twice on the same income. The credit that is allowed will be the lesser of:

1. the tax liability actually charged by the nonresident state, OR
2. the tax liability that would have been charged by your resident state