If the payment was from the state of NY, yes, you need a NY nonresident return again this year. Even though you were not in NY in 2023, that income is still NY sourced. If it is not from the state of NY, you only have to report it as nonresident NY income if the payment was for work done while in NY. Is there anything in Boxes 15-20?
New York also has the convenience of the employer rule, which may apply. See nonresidents (full year and part-year residents) in that link. You're a New York State nonresident if you were not a resident of New York State for any part of the year. So:
As a nonresident, you only pay tax on New York-based income, which includes:
- Earnings from work performed in New York State, and
- Income from real property located in the state
If this is true for you, here’s how to enter New York state income as a nonresident.
FAQs for NY residency and remote work -
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