State tax filing

@DianeW777 I assure you my answer is correct, and the reason its correct is in the response you provided. You cited:

"You have income from a New York source

  • a business, trade, profession, or occupation carried on in New York State whether or not as an employee"

@PANYtax specifically said that while his employer was located in New York, he did not perform services for his employer in the State of New York at all during the tax year. So he does not have New York Source income. 

Here is the exact excerpt from the 2013 Nonresident Allocation Guidelines (p. 19) written by the New York State Tax Department. These are the Guidelines State tax auditors are provided, as a helpful resource, on how the State interprets its own laws:

Moreover, it is important to remember that the convenience rule does not apply where an employee works entirely out of state and performs no services within New York. Thus, in
the Matter of Arthur Hull Hayes, 61 AD2d 62, a nonresident formerly employed in New York performed consulting duties at his home in Connecticut. He no longer had an office in New York and performed no services in New York. In determining that he was not subject to New York taxation, the State Supreme Court stated:

“A nonresident who works in another state but who performs
no work in New York is not subject to New York State tax liability no matter for whose convenience or necessity he performs the work.”