He is a medical resident (3 year residency). This will be his last year in NY. He did get a NY license.

Per my other reply:

He received:

1). W-2 wages for about $80,000 from the US Military. The employer's name is listed as "DFAS" (Defense Finance and Accounting services). There are no FICA wages on his W-2. Box-15 shows FL. He was told by DFAS that it was in his best interest to have them put FL as his HOR for military wages.

2). W-2 wages for $80,000 from the hospital he works at in NY (medical resident). The employer is the hospital. The W-2 shows no SS wages or taxes, but it does show Medicare wages and taxes. Box 15 shows NY, with 16-20 filled in.

He is still in the military.