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Residual income

December 04, 2016 • Anonymous • Log In to Post Comments

My client, a CA resident, worked in NY in 2014 on a TV project through his C corporation.  A portion of his W-2 was allocated to NY and he filed in NY as a non-resident in 2014.  His corporation received residual income from this 2014 project in 2016.  He did not physically work in NY in 2016.  Do I need to allocate a portion of his 2016 W-2 to NY because of this residual income?


For NY tax purposes you would have to consult the New York laws/regulations.  California treats residuals as compensation and sources the residual income to the state where the work was performed.


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