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I live in Connecticut (file as CT Resident) .. Work in NYC ((file as NY Non-Resident)

Question: Can NY State tax any income that I earn while in Germany ?

I understand that the United States taxes "worldwide" income for US citizens / residents - However - * as I am a NY State "Non-Resident" * ... does NY get to tax my Germany-sourced income ?

Thank you... ( reply to C-Tax)

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For Non-Resident filers, New York taxes New York-sourced income. That includes:

  • real or tangible personal property located in New York State (including certain gains or losses from the sale or exchange of an interest in an entity that owns real property in New York State);

  • services performed in New York State;

  • a business, trade, profession, or occupation carried on in New York State; and

  • a New York S corporation in which you are a shareholder (including installment income from an IRC 453 transaction).

There are some exclusions as well. It is all covered in the instructions to form IT-203.

However, keep in mind that "filing" as non-resident doesn't make you non-resident. If you spend 184 days or more in New York State, and you have a place to stay there - you are resident. See definitions here. Even if you don't actually live there and consider yourself a CT resident.

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