I am looking to see if anyone has had a similar client and can offer guidance.  Here are the facts:

Taxpayer worked 20 years for Company - 16 in NJ, last 4 in NY.

Taxpayer accepted early retirement/severance in December 2019.

Final payment (severance/unused vacation and sick days, etc) of $120k was made in February 2020.

Taxpayer never worked in NY during 2020.

Taxpayer collected Unemployment benefits from New Jersey in 2020.

W-2 shows $120k in wages for NY and NJ.  State taxes were withheld for both states ($10k - $7k NJ, $3k NY)

I would like to put 100% of the wages into NJ, as the tax rates are lower there.  But I am worried that NY will want the income declared there.  (For 2019, 100% of W-2 wages  were taxed in NY)?

Any guidance on this case would be appreciated.

Michael Gilligan