NY has a Convenience of the Employer Rule. Basically, this rule says if you are working remotely for your convenience then you are considered to be working in NY. If you are working remotely for your employers convenience, then you would not be considered to have income from NY sources.
If your employer requires you to have a home office or they do not have an office or workspace for you, then you would be working in TN for the convenience of your employer and you would NOT be subject If you never worked in NY at all, then you would be working in TN for the convenience of the employer. If any of these situations apply to you, then you would NOT have to file a NY nonresident return.
If on the other hand, you lived in NY and your employer kindly allowed you to move to TN and work from home or you worked temporarily in the NY office, this would be for your convenience and you would have to file a nonresident return. If you do NOT meet the criteria to be considered working remotely for the convenience of the employer, then ALL of your income from this job while working remotely would be taxable to NY. Then you would need to file a NY Non-Resident return.
(Edited 2/27/24 @ 9:36AM PST) @tbrown4182
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