We live in NY. In 2020 our daughter finished school in MA and got a job there. Since she spent about 98% of her time in MA last year and is no longer a student nor our dependent, she plans to file as a full year MA resident.
In previous years she has filed as a NY resident, paying taxes on income from a NY summer job and some investment income. In 2020 she did some work for the NY employer remotely from MA but it was so little that they withheld no state income tax and only about $1 of "NY Dis. Ins."
She will of course file a MA state return, but should she file a zero income non-resident NY state return to let them know she's moved, or is that overkill? I suppose the reasonable thing to do is to file in MA, and if NY asks where's her tax return, tell them she moved.
Regards, John Levine, snipped-for-privacy@taugh.com, Taughannock Networks, Trumansburg NY Please consider the environment before reading this e-mail.