@unknownzack --
Q: "Given my situation, am I correct that NYC taxes does not apply to me since I'm not a resident or have lived in NYC in 2021; but for a few days to list and sell and much less than the 184 days requirement?"
A: That is correct. Since you were not domiciled in NYC and did not spend 184 days in NYC during the tax year, your income is not subject to the NYC local income tax. You should file NYS Form IT-2104.1 with your employer to cease the NYC withholding. Here's a link:
https://www.tax.ny.gov/pdf/current_forms/it/it2104_1_fill_in.pdf
Q: "In regards to NYS taxes, can we assume that NYS tax would still likely apply given the telecommuter convenience rule..."
A: Also correct. NYS regards your telecommuting income to be NY-sourced (and thus taxable by NYS) unless your work is performed at a "bona fide employer office" in your state of domicile. Pages 2-3 of this web reference gives NYS's rules for determining what is a "bona fide employer office":
https://www.tax.ny.gov/pdf/memos/income/m06_5i.pdf
Q: "If the above is correct, would we file as a NY nonresident to claim back NYC taxes and just pay the NYS tax portion?"
A: Yes, assuming you don't work at a "bona fide employer office" in FL.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
