State tax filing

@DanielV01 In order to get to the highlighted portion, the taxpayer must first meet the underlined portion. 

There isn't an "or" provision, so it's not possible to parse the latter portion of 132.18(a). Since the employee isn't performing services both within and without New York State, the entire subsection of 132.18(a) does not apply to taxpayers who work entirely outside of the State. I get that its a very nuanced read of the Regulations, but its appropriate, and has been upheld by the Courts. The use and ordering of conjunctions are extremely important on the interpretation of any law/regulation. 

(a) 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. The items of gain, loss and deduction (other than deductions entering into the New York itemized deduction) of the employee attributable to his employment, derived from or connected with New York State sources, are similarly determined. However, any allowance claimed for days worked outside New York State must be based upon the performance of services which of necessity, as distinguished from convenience, obligate the employee to out-of-state duties in the service of his employer. In making the allocation provided for in this section, no account is taken of nonworking days, including Saturdays, Sundays, holidays, days of absence because of illness or personal injury, vacation, or leave with or without pay.  (Bolding and italics added). 

I think taxpayers could clearly benefit from an article on this issue. So I'll make this the topic of the month. I'll post the link once the article goes live.