NJ Resident Working IN New York - IT 203B

[Yardley CPA]

Full-year NJ resident working in New York.  I've completed the NY IT 203B to allocate his wages:

H

He does not live in New York, why would line 1l "Days worked in New York State" include his days worked from home, 11??  Wouldnt his days worked from home count as days worked OUTSIDE of New York State, making line 1k 75 and line 1l 153??

[Yardley CPA]

I've answered my own question:

 

[Lion EA]

Yep.  I get a lot of DIY clients who end up getting NY letters and then wanting to amend CT (CT's an easy return but a bit of a pain to amend) who stay with me ever after.  Only if you work outside NY for the employer's convenience, visiting clients, training, etc., are you "out of state."  If working from home for employee's convenience, he's still under the control of his NY employer, could've performed those duties at the office.  It's not logical; it's the law.

You should've tried an allocation, two allocations really, when NYC came into play for out-of-state residents!!