Hi dear community, first of all, happy mother's day to all the mothers in the community. 

I need your opinion about this case, taxpayer always lived in the NJ and worked in NY. Last year he moved to NY on 06/01/20 and continue in the same job. He made 130,000 and had tax withheld from NY state. Because he was a NJ resident until 05/30/2020, I allocated $54,600 to NJ which is the 42% time of the year he lived in NJ. 5 months divided by 12 is 42%. Then I multiplied that for 130000 and I got 54600. The w-2 shows a NY state income of 130000. I am assuming I have to use the 58% of that amount for NY state tax return which will be 75400. The result will be he will get a big refund in NY because they withheld taxes based on the 130000 and he will have to pay back in NJ because no tax was withheld in NJ. I noticed the Credit Paid to other jurisdiction did not activate this time. I checked previous years, when he filed a non-resident return, it activated. Does my assumptions are right? Does NY will accept the allocation of the 58% when the w-2 shows 130000? I will appreciate your input.