Hello,

I am F1 student living in NJ, working in NY. I paid, NYS taxes. Obviously I am considered tax non resident in NYS (i.e. IT203)

According NJ1040NR I am non-resident as well, since my home in NJ is temporary (i spent more than 183 days here but my permanent home is in Europe. My home in NJ is only for the purpose on accomplishing the US degree).

Now, for obvious reasons (I love NJ very much:D), I would like to be fully taxed in NJ rather than NY.

Q1. as a tax non-resident in NJ/NY, can I choose where to pay my state tax? I.e. I would like to claim 100% NYS taxes back and pay tax in full in NJ.

Q2. If I need to pay tax in higher % jurisdiction, working in NY automatically means that 100% of my income is from NY sources? What if I claim only 80% of my income is from NY sources, and 20% is from NJ sources.. who's to say/determine and check? What is the proper way to determine % of income from NJ or NY sources? rather than blindly tax the full income in higher % jurisdiction?

Thank you very much for relevant imput,

Marin

If you work in NY, for the income you earned while working in the NY you will pay NY tax.

You live in NJ so all the income you earned while living in the NJ, you will report on your NJ tax return. Then you will also claim credit for the taxes paid to NY.