Per the New York in their tax bulletin TSB-M-06(5)I - New York Tax Treatment of Nonresidents and Part-Year Residents Application of the Convenience of the Employer Test to Telecommuters and Others. Section 601(e) of the New York State Tax Law imposes a personal income tax on a nonresident individual’s taxable income that is derived from New York sources.
They will tax income you earned from NY as a telecommuter without you personally entering the state.
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