NY Non-Resident Income Tax

[Gail in Virginia]

I am doing a return for a kid that graduated from college in 2017 and is playing basketball for a minor league team.  Of course, income is low and we are filing several different state returns. 

My question is about the amount reported to NY.  He was not a New York resident, although the basketball league has their headquarters in Secaucus NY (I assume - that is return address on W2).  The entire amount of his earnings is shown as NY earnings in the state part of the W2, with 0 withheld.  He only earned $5700 last year (roughly) and is paying taxes of $107.  I don't see anything else to do but pay it, but I wondered if someone with more NY returns experience (or basketball player experience?) had another suggestion.  I keep thinking that if this is right, they would have withheld some state tax for NY like they did for VA, his domiciliary state.

[FDNY]

Hi Gail,  I think that's right because his standard deduction is only $3,100 since his parents are claiming him.  Evidently all NY source income, they're pretty strict on that.  BTW, Secaucus is in NJ, if it's NJ source income may be a different story.

[Gail in Virginia]

Thanks.  I don't do enough NY to be comfortable, and from what I hear they are almost as bad as CA ...

[schirallicpa]

NYS is very greedy, to say the least.  I live close to PA and have a number of clients that work in both states.  Gotta love when NY wants more than every one else.