In response to ErnieSO, I drafted a template for a legal agreement that could be used by the NY organization. The terms of the document were based on my previous experience drafting similar agreements for Utah-based organizations in the same industry. Communication with the NY organization was conducted via email and phone calls with a Utah-based consultant who was working for this NY organization. I did not travel to NY. I don't have an office in NY. I have other Utah clients who have paid me with 1099NEC income. Do I need to file a NY State return?
