Jonathan Lincicome

Tools · New York

New York wage allocation (IT-203-B)

A New York nonresident owes tax on the wages earned from work done in the state. Form IT-203-B, Schedule A, builds that fraction from a day count: working days in New York over total working days. This worksheet does the count and applies it to your wages.

Testing only — do not rely on these figures. The day-count logic behind this calculator has not been fully verified against a New York release. This page is excluded from search engines until it is.

1 · Job and wages

One Schedule A per job. This tool covers a full-year nonresident — the days you were employed at this job during the tax year, and the wages from it. Both dates are inclusive; a full calendar year is 365 days (366 in a leap year).

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2 · Nonworking days (lines 1b–1f)

Weekends come out automatically as line 1b. Holidays default to the federal calendar (observed dates; Juneteenth from 2021) — uncheck any your employer did not observe. They total to line 1c.

Sick (line 1d), vacation (line 1e), and custom holidays (employer days off beyond the federal calendar), as date ranges. A range only counts weekdays that are not federal holidays, so two calendar weeks = 10 days. If you know the total but not the exact dates, enter a day count — it takes the earliest open weekdays inside the range.

3 · Where the days were worked (lines 1i–1j)

Of the days you worked, how many were worked outside New York State, and how many of those were worked at home.

Line 1j is the convenience-of-the-employer trap. A day worked at home counts as a New York day (leave it out of 1j) unless your home qualifies as a bona fide office of the employer. If your assigned office is in New York, days you chose to work from home are generally still New York days. Only enter days on line 1j that genuinely fall outside New York under that rule — when in doubt, enter 0.

Form IT-203-B, Schedule A — allocation of wage and salary income to New York State

Prepared · jonathanlinci.com

Worksheet, not a filed form. This reproduces the line structure of New York Form IT-203-B, Schedule A and does the day arithmetic; it does not decide where a day was worked. Lines 1i and 1j — especially the convenience-of-the-employer treatment of work-from-home days — are judgment calls left to you. It handles a full-year nonresident with one job; it does not cover part-year residency, multiple jobs, or income allocated on the volume of business transacted. See the official form and its instructions (Form IT-203-I). Estimate only; not tax advice, and using it does not create a client relationship.
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