Got it! In reading the attached that you sent my home office meets this condition - Does this mean that I should not be paying NY state income tax and only CT income tax? Is there a way to let the State of NY know this?
- The home office is a requirement or condition of employment. If the employer requires the employee to work from his or her home office as a condition of employment, the home office will meet this factor. For example, if a written employment contract states the employee must work from home to perform specific duties for the employer, then the home office will meet this factor.
- The employer does not provide the employee with designated office space or other regular work accommodations at one of its regular places of business. If the employer does not provide the employee with designated office space or other regular work accommodations at one of its regular places of business, then the home office will meet this factor. For example, an employer wishes to reduce the size of the office space maintained in New York to decrease rental expenses and, therefore, no longer provides designated office space or other regular work accommodations for one of its employees. Instead, the employer allows the employee to work from the employee’s home. If the employee must come to the office, the employee must use the “visitors” cubicle, conference room, or other available space that is also used by the other employees of the company. In this instance, the home office will meet this factor.
