Discuss your situation with your employer @Blitz121221. Every case is unique. Generally, you should not have an issue if your employer is not withholding New York income tax.
New York listed factors in determining who is a telecommuter in TSB-M-06(5)I. The primary factor is that you are working remotely to be near specialised facilities.
Other factors include:
- The home office is a requirement or condition of employment.
- The employer has a bona fide business purpose for the employee’s home office location.
- The employee performs some of the core duties of his or her employment at the home office.
You and your wife appear to meet some or all of these tests.
Community expert and former NY auditor @kristinelbly says the convenience of the employer rule only applies when a nonresident employee works both inside and outside NY. She notes there is a chance you will have to go through the audit process to win.
See: I work for a NY company, remotely from NC. I spent 1 day in 2017 on site, but my W-2 has full salary...
