Assuming you are living in Florida for the indefinite future, not just temporarily as a result of the pandemic, you are not a NYC resident for all of 2021. Your employer is incorrectly withholding NYC taxes, which are only applicable if you are a City resident. I would speak with someone in your payroll department regarding that for 2022.
On the NYS wages, if you did not work a single day in New York in 2021, you do not owe any New York State taxes either.
NYS Regulation Section 132.18(a) states "If a nonresident employee (including corporate officers, but excluding employees provided for in section 132.17 of this Part) performs services for his employer both within and without New York State, his income derived from New York State sources includes that proportion of his total compensation for services rendered as an employee which the total number of working days employed within New York State bears to the total number of working days employed both within and without New York State."
In the Matter of Arthur Hull Hayes, the court determined that in order to be subject to Section 132.18(a), and therefore the convenience rule to apply, an employee had to be performing at least some service for his employer within the State of New York. If you do not perform any services for your employer in the State of New York, Section 132.18(a) does not apply to you regardless if you have a New York employer or not.
If you do not anticipate working a single day in New York during 2022 either, I would suggest submitting an IT-2014.1 form to your employer indicating you are not a resident of the City and that you anticipate working 0% from New York in 2022.
You should apply for a refund of your State and City tax withholdings when filing your full-year nonresident personal income tax return. You may still have New York Source income, if you have net rental income from your studio apartment.
Happy New Year.
Kristine L. Bly, EA Private Client Services / Residency / Tax Controversy
Partner, Cohen & Company
