Are state income taxes based on the address of the employer or the employee?
I worked in New York over the summer, but I'm a California resident, and I used my California address for all the paperwork, so that's the address listed on my W-2 (and also where all my paychecks were sent). I have to file tax returns for both states either way, but I'm not sure whether to list my summer pay as NY or CA income. Is what state my income was earned in determined by my employer's address, or by my address as listed on my W-2? If it's considered NY income, then do I file my CA tax return as a part-year resident, or will I have to CA tax on it as well?
