That is correct. Whatever days you put in the second box as worked at home are considered NY days. NY says days worked at home are considered New York work days only if the employee’s assigned or primary work location is at an established office or other bona fide place of business of the employer (a bona fide employer office) in New York State. These days go in the second box.
If either of the below rules apply do not put them in the second box.
If the employee’s assigned or primary work location is at an established office or other bona fide place of business of the employer outside New York State, then any normal work day worked at home would be treated as a day worked outside New York State.
If the employee’s home office is a bona fide employer office then any normal work day spent at the home office will be treated as a day worked outside the state.
Here is a link to the instructions for NY IT-203B with more information.
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