Hi, I work in NY and live in NJ.
When computing tax credit on NJ 1040 form for NY taxes, which line from NY IT-203 form do I use to report income taxed by NY. Is it line 31, or 36

You claim the amount of taxes OWED.

I am not clear.

So it is Line 36 or Line 31 (Column for New York) ?

Because I have both NJ & NY income

Disregard my previous answer.

Use Line 31.