xenawp314
Returning Member

What constitutes "New York source income" for the NY Convenience of the Employer test?

Good morning, and thanks so much in advance for any clarity you can provide here. I apologize for the length of the post!
 
I'm trying to understand how much income tax I owe to New York State and City for 2021.
 
Some background:
  • I work for a small VC-funded startup that is incorporated in Delaware.
  • We only had one office prior to the pandemic: a WeWork office in New York City (Manhattan) from July 2019 to August 2020. We are now fully remote with 7 total employees in NY, CA, WA and TX.
  • I left New York City on June 22, 2021 and started an apartment lease in Houston, TX on July 6, 2022.
  • We use the Justworks PEO service. The address listed on my W-2 is Justworks's PEO address (Justworks is based in New York).
  • Up until 1/17/2022, the primary business address for our company (as listed in Justworks) was our WeWork office address even though we abandoned that office as of August 2020.
  • As of 1/17/2022, the primary business address for our company (as listed in Justworks) is now San Diego, CA, which is where my startup co-founder relocated in late 2020.
  • Justworks has told me that we can retroactively change the date that our primary business address was updated to be before 1/17/2022 if needed.
  • I was listed as part of the "New York Office" on Justworks up until 1/18/2022. On that date, I was changed to be a "Remote" employee. Justworks has also told me that I can retroactively update the date that I changed from being a "New York Office" employee to a "Remote" employee if needed.
  • Because I was listed as a "New York Office" employee up until 1/18/2022, Justworks withheld full New York State and City income tax for all of 2021.
  • I do all of my work remotely from Houston, TX. I haven't traveled to New York since 6/22/2021 and have no plans to.
Question:
  1. For 2021, do I owe full-year NY and NYC income taxes? Or just taxes up until 6/22/2021?
  2. I'm trying to understand the New York Convenience of the Employer test, as I imagine it may affect my taxes in 2022 as well. Are we still a New York-based employer? What constitutes New York sources of income?
    1. Where the company is incorporated?
    2. Where the company files taxes?
    3. Where the company's PEO is located? (Justworks is located in New York City)
    4. Where the company's primary business address is listed in Justworks?
    5. Something else??
THANK YOU AGAIN FOR YOUR HELP AND DIRECTION!!!