Hi. I am filling taxes our for my son. He lives in NJ and works in NY. He is a college professor and is only on campus in NY 3 days/week. I am confused about the allocation of days. He started ~Sept1, 2020 so let's assume 120 days. Let's assume 32 weekend days and 6 holidays leaving 82 (54 on campus and 28 off campus outside of NY) When I get to the screen ... workdays outside of NY there are 2 boxes. One is "outside of NY". and the other is "worked outside of NY at home". Do I fill in 28 in the first box and 0 in the second box? He was doing research for papers and potentially doing grades etc at home, but was not in NY. (If I fill in 28 & 28 it basically doesn't allocate any of the income outside of NY and basically acts as if I never made an entry).
Thanks in advance. I've never done a return like this so appreciate the help.
That is correct. Whatever days you put in the second box as worked at home are considered NY days. NY says days worked at home are considered New York work days only if the employee’s assigned or primary work location is at an established office or other bona fide place of business of the employer (a bona fide employer office) in New York State. These days go in the second box.
If either of the below rules apply do not put them in the second box.
If the employee’s assigned or primary work location is at an established office or other bona fide place of business of the employer outside New York State, then any normal work day worked at home would be treated as a day worked outside New York State.
If the employee’s home office is a bona fide employer office then any normal work day spent at the home office will be treated as a day worked outside the state.
Here is a link to the instructions for NY IT-203B with more information.
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