NY State Tax form IT-201

[hoangct]

I have a client who is a full-year resident of NY city. On her W-2, box 1 is $100K, box 15 NJ $33K and NY $67K. On form New York State form IT-201, it picks up $100K as NY state AGI. Should I adjust NY state AGI to be $67K and how do I do it ?

Thanks

[sjrcpa · Accepted solution]

No adjustment. NY/NYC tax all of the resident's income.

If she pays tax to NJ, NY may give her a credit.