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I got taxed for NY state(when residing in NY state) and working for a IT company in WA state(WA is my work state).

Notes:

  1. I lived in NY for less than 184 days.
  • 1 Jan 2020 - 15 March 2020 - India - 75 days
  • 16 March 2020 - 15 Aug 2020 - New York - 153 days
  • 16 August 2020 - 31 Dec 2020 - Washington - 138 days

As per https://www.tax.ny.gov/pit/file/pit_definitions.htm#nonresident, I do not qualify as a resident and hence can be considered as non-resident for tax purposes.

You are a New York State resident for income tax purposes if:

  1. your domicile is New York State (see Exception below); or
  2. you maintain a permanent place of abode in New York State for substantially all of the taxable year and spend 184 days or more in New York State during the taxable year, whether or not you are domiciled in New York State for any portion of the taxable year. Note: Any part of a day is a day for this purpose.

As per https://www.tax.ny.gov/pdf/current_forms/it/it203i.pdf#page=7

If you were a nonresident of New York State, you are subject to New York State tax on income derived from New York State sources.

On the same page

Nonresidents - NY sources of income:

services performed in New York State;

I am not entirely sure if work I have performed can be considered as services performed in NY state as I was working virtually for Washington state (my work state). W-2 mentions the same that my employer is from WA.

Can I claim refund for all the taxed withheld by employer for NY state tax?

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  • During the 1 Jan to 15 March period did you still have a place to live in NY? Did you change you domicile to Washington in August? Did you get a Washington drivers license? Did you register your car there?... – mhoran_psprep Mar 22 at 10:20
  • I had a place to live in NY from 1 Jan to 31 July. Rest 15 days I stayed with friends and did not lease. From August I got a new place to rent. Unfortunately I do not have either a New York state driver's license or Washington state driver's license and hence no car – Aakash Gupta Mar 22 at 12:14
  • Did you do anything to tell Washington State you live there now? This also serves as proof that you are no longer a NY resident. – mhoran_psprep Mar 22 at 12:28
  • I have a lease agreement here in Washington. I have flight tickets to WA but not sure if that matters. I would say WA might not know that I live here but same can be said for NY – Aakash Gupta Mar 22 at 12:49
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You were physically in New York when you performed your work, therefore the services were performed in New York, and the pay from that work is considered to come from a New York source. Therefore, you are subject to New York tax on that income.

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