Multi State Return - NY, CA, MA, IL

[ETax847]

I have a new client who is a resident of IL.  He is a consultant and is W-2 shows in come for 4 states: IL, NY, CA, and MA.  For CA and MA the W-2 shows a portion of the income that was earned in that state.  For IL it shows 80% of the income being earned in IL and 100% of the income being attributed to NYC.  Does anyone know how this is to be reported among the states?

[michaelmars]

NY requires 100% to be on the w2 and you allocate it on the it-203

[BulldogTom]

For CA, they want tax on the portion that was earned in CA.   You will file a 540NR and attach a Form CA 540NR (Form CA stands for California Adjustments).

Tom
Longview, TX

[Catherine]

MA has contradictory requirements. They want the portion of wages earned in MA (by which they then allocate state exemptions) and then they throw a hissy fit when total state wages exceed MA wages. Plus you have to adjust FICA tax (Line ... 14 or 15 of MA Form 1 NR/PY) to what was attributable to MA wages only.