It is very important to understand the details of the convenience of the employer rule.
If you never worked or lived in NY state for even one day in 2023, the convenience of the employer rule does not apply to you. None of your income is NY income and you do not need to file a New York tax return.
(See for example the Hayes (1978) court case or 20 CRR-NY 132.4)
However, if you worked one or more days in New York (while living there or visiting; maybe you have a required monthly meeting in person, or you had 3 days of training and orientation, etc.) then all your income from the New York employer is subject to the convenience of the employer rule, and you must then proceed to evaluate whether that rule applies to you (considering the circumstances of your employment).
