Instructions for IT-203 indicate that NY source income for nonresidents is "the sum of income, gain, loss, and deduction from services performed in New York State (which does not apply to me since I did not set foot in NY State so I didn't perform any services there) or from a "business, trade, profession, or occupation carried on in New York State (which I don't think applies to me since my business is based in Utah and I never carried on business in NY State, never performed services there, and never even set foot in NY State.) Can I simply file Utah State tax return and treat the $4500 as income generated by my Utah-based business?
If you do recommend that I file a NY IT-203, what do I list as my NY State amount for "Business income or loss" (line 6 NY State amount)? My Federal amount for Business income or loss (line 6 Federal amount) is $72 (Schedule C, 1040) because of business-related deductions.
Thanks for your help.
