Just to throw a small wrench into the proceedings, if you're a nonresident of New York, and you never physically work within the state of New York, not even for a single day, then your remote income is not subject to NY income tax.
See paragraph 64, https://casetext.com/case/hayes-v-state-tax-comm
Any income you earn from work actually (physically) performed from a California location is taxable by California. This is true regardless of your employer's location, regardless of whether you are an independent contractor or a W-2 employee, and regardless of whether or not you are a resident of CA.
The income of a CA non-resident independent contractor working from a location outside CA is taxable by CA only if the services are provided to a CA-based client.
Bindley decision, https://ota.ca.gov/wp-content/uploads/sites/54/2019/08/18032402_Bindley_Decision_OTA_053019.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
