I have a minor son who did modeling in NY, he has 5 w2's all together and only one of them has NY listed in box 15, for state, the rest have NJ state ID's. Do I have to file NY tax papers for him, because the amount on that W2 in box 17 for State income tax is only 4.00. Or do I have to file all 5 of his w2's with NY state? Thanks for any help

You have to file BOTH a NY and a NJ state income tax return.

The NY form to be used is IT-203. Report only the income earned in NY on the NY column.

Assuming you live in NJ, you file the normal NJ return and report ALL income. NJ will give you a credit for the NY taxes you paid.