State tax filing

@Devans926  It depends.  On the surface it would appear that at the very least you would not have an obligation to NYC, as I stated above, if you move away from New York City.  And you would think that you would not have an obligation to New York State, either, but it is not quite that simple.  First and foremost, to potentially have zero liability to New York City/State, you do have to completely move from the City/State.  Both will continue to consider you what is called a "statutory resident"  of the city/state if you:

• Maintain an abode.  This would be a house, an apartment, etc.  An abode is not a school dorm, a hotel (even long-term), etc.
• Have a physical presence in New York for 184 days or more.  Be careful with telework, because New York is aggressive in tax enforcement in this area.  If you are maintaining an abode in New York, the state (and city) may well consider telework in the state a physical presence to qualify you as a statutory resident that would (potentially) allow them to tax all of your income regardless of where you earn it.  (I am not 100% familiar with New York's stance on this last point, but I do know they aggressively enforce their telework "convenience" principle very, very aggressively, so being prepared to deal with this possibility would be wise).

Of course, if you move to Florida, and your wife's job has moved outside of New York City or state, the point is moot.  You can't be a statutory resident of the city/state if you are not physically present at least 184 days, even if you are maintaining an abode.  And if you are not maintaining an abode in New York, you are not a resident there even if you are physically present all 365 days of the year.

But be careful to assume that because the company does not currently have a physical office in New York City that they are not NYC-based and operated.  There is a physical location attached to the business, and if that physical location is NYC, relief from tax liability is not automatic, as I mention above.  It gets muddy, because (and the company may have done this intentionally) New York's convenience law in essence states that they can tax the teleworker because the job they are doing remotely isn't because they can't do it at the NY office, but rather because it is a convenience to work remotely.  But if there's no physical office, there's an argument that it's not a convenience to work remotely, but a necessity.  I just can't guarantee that New York will buy the argument, however.

Bottom line is that the easiest way to receive relief from New York City liability is to actually move and sell or relinquish control of any NYC-property that can be defined as an "abode" that you might maintain.  Then, verify with the company to find out where there official "location"  actually is, document everything, and be prepared to answer questions from the city/state should such arise.