Get your taxes done using TurboTax

Below is an extract from the NY Department of Taxation.  Bottom line is only income for services performed in NY as a non-resident is NY income.  You should allocate only that portion of your income to NY. 

One caveat to that during this pandemic period is, if you worked at home in MD for the NY company because of necessity (COVID required the NY employer to send you home to work), then those days are NY income days as well. 

When completing your NY interview:

1. Be sure you have selected "Part-Year resident returns".  
2. Once you have get through the county and school district pages you will arrive at "Date of last move" 
3. Enter the date you left NY.
4. Select the button "On Dec 31st, you did not live in NY and did not receive NY source income while a non-resident"
5. This will lead you to the pages to allocate first your wages and then your self-employment income to NY.
6. Percentage allocation is normally the easiest. 

If you are a nonresident, your New York source income is the sum of your income, gains, losses, and deductions from:

• real or tangible personal property located in New York State, (including certain gains or losses from the sale or exchange of an interest in an entity that owns real property in New York State, see TSB-M-09(5)I, Amendment to the Definition of New York Source Income of a Nonresident Individual);
• services performed in New York State;
• a business, trade, profession, or occupation carried on in New York State;
• your distributive share of New York State partnership income or gain;
• your share of New York State estate or trust income or gain;
• New York State Lottery winnings if the total proceeds of the prize are more than $5,000 (see Publication 140-W, FAQs: New York State Lottery Winners-What Are My Tax Responsibilities for New York State?);
• any gain from the sale, transfer, or other disposition of shares of stock in a cooperative housing corporation in connection with the grant or transfer of a proprietary leasehold, when the real property comprising the units of the cooperative housing corporation is located in New York State;
• any income you received related to a business, trade, profession, or occupation previously carried on in New York State, including but not limited to covenants not to compete and termination agreements (see TSB-M-10(9)I, Income Received by a Nonresident Related to a Business, Trade, Profession, or Occupation Previously Carried on Within New York State); and
• a New York S corporation in which you are a shareholder, including:
  • any gain recognized on the receipt of payments from an installment obligation for federal income tax purposes where the S corporation has distributed an installment obligation under IRC section 453(h)(1)(A) to the shareholders;
  • any gain recognized on the deemed asset sale for federal income tax purposes where the S corporation has made an election under IRC section 338(h)(10); and
  • any income or gain recognized on the receipt of payments from an installment sale contract entered into when the S corporation was subject to tax in New York in a case where the S corporation terminates its taxable status in New York (see TSB-M-10(10)I, Amendments to the Treatment of Certain S Corporation Income by Nonresident Taxpayers).