@jennifervphan If you moved to Washington and no longer maintained a permanent place of abode in New York State from October-December 2021, you will file a part-year New York State return for 2021. Alternatively if you had a residence available for your use through December, and spent more than 183-days in the State, you will file a full-year resident return for 2021. You wont be required to file any return in WA for 2021, as they don't currently impose an income tax.
If during the tax year 2022 you will be required to travel occasionally to the New York office to work, your wages will be subject to tax in New York State at 100% based on the convenience rule. However, if you are truly a remote employee and will not perform services in New York on a going forward basis, your wages will not be subject to NY tax (see more detailed response in thread below). Your employer may continue to withhold NYS taxes, because withholding laws are different than personal income tax laws, but you will be justified in claiming a refund of those tax payments on your New York nonresident return when you file.
Kristine L. Bly, EA Private Client Services / Residency / Tax Controversy
Partner, Cohen & Company
