State of employer for working from home employees

[eaglesfan22]

Hi, I have a question regarding my employer state. My office is in New York and Texas. New York was the headquarter and my W2 had the address of NY office. Since the beginning of covid, both the office instructed the employees to work from home. So although New York and Texas offices were open, they encourage people to work from home. Since last October, 2022, my New York office closed permanently (we still work from home) and Texas one opened for people who want to come their for work instead of working from home. This time my W2(2022) shows the Texas office address. 
My question is should I put NY as my employer state or TX?

Thanks in advance!

[ErnieS0]

Enter your W-2 exactly as it appears on the form. You may be able to import or snap a picture instead of typing the info yourself.

Your employer’s address on the W-2 doesn’t matter. What matters is where you live and what state tax code was in Box 15 and what state tax was withheld in Box 17.

Lived and worked in Texas

If you live in Texas and Box 15 says TX or Boxes 15-20 are blank, then you are a Texas employee.

If you live in Texas and had New York wages and tax withheld in Boxes 15-20 you may have to pay NY tax as a non-resident if you were originally based — and physically worked — in New York due to the convenience of the employer rule. 

Generally, however, a Texas resident working entirely remotely would not owe NY tax. You can file a nonresident return, report $0 NY wages and claim a refund. Discuss your situation with your employer before doing so.

Read the discussion by former NY state auditor @kristinelbly in I work for a NY company, remotely from NC. I spent 1 day in 2017 on site, but my W-2 has full salary...

Lived and worked in New York

If you live in New York, you should have NY in Box 15 and NY wages and withholding in boxes 16 and 17. If there is no withholding, you still have to pay NY tax if you are a NY resident.

[maglib]

@eaglesfan22   @ErnieS0  is correct.  It sounds like you now work for a company located in TX where there is no income taxes to that state.

Additionally, it sounds like you may live in NY so you would be a resident of NY and all the income is taxable to NY  as your home state as you work from home. Benefit for you is TX has no income tax so there would be no double taxation and no need to get a credit for taxes paid to other states when you prepare your NY return.  

If this may be your situation going forward, you may want to think of tax planning for your residency.

Did your employer withhold NY state taxes on your return hopefully as if not, you need them too or you will have to pay estimated taxes going forward.