Hello,
I have W-2 income from New York state and am a part-year resident of New York. I moved out of state in March of 2020 (early COVID) and have not returned since, though I have continued to work remotely for the same employer. I have established residency in another state and have no plans to return. I have read this guide to determine NY and non-NY working days and believe I may qualify under secondary factors 1, 3, 5, and 6, as well as additional factors 1, 3, and 10. My question is twofold:
1. Some of the requirements that have been fulfilled only became fulfilled due to COVID (e.g. a home telephone line, completion of core duties, and the elimination of my desk space in the physical NY office). Would that qualify as establishment of a "bona fide employer office" under the FAQ/rules here?
2. Assuming I qualify to consider these days as non NY source income, how can I go about documenting/demonstrating that on my return and in case of audit? My employer did not want to get involved in this either way - even if I'm right here, I imagine a significant mismatch between the number listed on my W-2 and on my return could invite greater scrutiny, and especially if it were to come years down the line I want to ensure I have all the necessary documentation.
Thanks in advance!
