Αποτελέσματα Αναζήτησης
Schedule A – Allocation of wage and salary income to New York State. Complete a separate Schedule A for each job for which your wage and salary income is subject to allocation. Additional Schedule A sections are provided on page 3 of this form.
2 Φεβ 2020 · To allocate income that does not depend directly on the volume of business transacted (for example, wages), complete Schedule A, Allocation of wage and salary income to New York State, on Form IT-203-B to determine the amount earned in New York State.
If you carry on business both in and out of New York State and maintain accounts clearly showing income from the New York business, complete Schedule A of Form IT-203-A, and mark an X in the box for New York income determined from books. Do not complete Schedule B.
To determine the appropriate New York allocation percentage, New York workdays are divided by total days worked everywhere (in the example: 175 ÷ 230). The resulting allocation percentage (75.09 percent) is applied to total compensation earned from that employer for that tax year.
If you have any other income (Schedule C, Schedule E, Interest, Capital Gains, Unemployment, Etc.) taxable to New York on the part-year or Nonresident return, you must allocate that income manually. The program will only pull the W-2 income in Box 16 to the New York return.
This memorandum explains the Tax Department’s existing policy concerning employer withholding on the wages paid to certain nonresident employees whose primary work location is outside of New York State and who are expected to work 14 days or fewer in New York State during the calendar year.
15 Φεβ 2021 · Any allowance for days worked outside New York State must be based upon the performance of services which, because of necessity (not convenience) of the employer, obligate the employee to out-of-state duties in the service of his or her employer.
