PA 40 FULL YEAR RESIDENT HAS W2'S FROM PA AND NY. ON THE PA-40 IN BOX 1, DO I INCLUDE NY WAGES FROM W2 NY EMPLOYER?

[jh77]

1. CLIENT IS A FULL YEAR RESIDENT OF PA, BUT HAS W2 EMPLOYER FROM NY AND ONE W2 EMPLOYER FROM PA.  DO I INCLUDE THE NY EMPLOYER FOR THE W2 WAGES ON PA-40 LINE 1?  OR DOES IT NEED TO MATCH THE FEDERAL 1040 WAGES?

2.  CLIENT IS A UNION WORKER.  WHEN DOING THE PA-UE, DO I JUST USE THE PA EMPLOYERS FOR THE UNION DUES, OR CAN I USE THE NY EMPLOYERS UNION DUES TOO?  

[GodFather]

In Pennsylvania you pay tax on total income.  You pay NY tax on the wages earned in NY.  On the PA 40 you would take a credit for taxes paid to other jurisdictions for the amount paid to NY.  

[jh77]

Thank you. Could you possibly answer Part 2 of my question, about the union dues paid in NY.  She was a full year resident of PA.  I am doing the NY non-resident.  Can I put NY employers' union dues on PA UE?