PKCPAMST
Level 5
04-26-2021
01:47 PM
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The income sourced to New York must be reported there.
Under NYCRR 20 §132.4(d, payments, such as severance pay that a taxpayer receives in consideration for “past services” upon termination of employment, are included in a nonresident individual's New York source income if they are derived from or connected with personal services performed in New York.