Moved from Texas to New York Mid-Year: Which State Tax Returns Do You File?
Answer
New York taxes the second half of the year. Texas has no personal income tax, so the pre-move income is untouched at state level; the New York part-year return picks up from the date you became a New York resident and prorates your deductions to that stretch.
Last verified
Coming from a state with no income tax means arriving with no New York withholding history and no prior-year liability to base estimates on. The first New York return is where that catches up, so the withholding start date matters.
What you file
- 1Part-year return · New YorkForm IT-203
File a New York part-year return covering the months you lived in New York. Texas has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Texas | New York | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Not applicable | Form IT-203 |
| Part-year return | Not applicable | Form IT-203 |
| Credit for other-state tax | No income tax | Form IT-112-R |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Texas Comptroller of Public Accounts | New York State Department of Taxation and Finance |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New York and working in Texas gives:One part-year return — the state you left.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Texas → New YorkWork state only
- Remote worker: Texas → New YorkConvenience-of-the-employer rule — employer state taxes you
- 1099 contractor: Texas → New YorkClient state only, if you work there
Other Texas pairs
Questions people actually ask
I moved from Texas to New York mid-year. Do I have to file in both states?
New York taxes the second half of the year. Texas has no personal income tax, so the pre-move income is untouched at state level; the New York part-year return picks up from the date you became a New York resident and prorates your deductions to that stretch.
How do I split my income between Texas and New York?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Texas resident belongs on the Texas return and income received afterwards on the New York return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Texas and New York rules on this page were last checked against Texas Comptroller of Public Accounts and New York State Department of Taxation and Finance on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07
- New York State Department of Taxation and Finance — individual income taxaccessed 2026-08-07