There is no ‘wiggle room’ @hklu2. If someone visits NYC or Boston for a few weeks and works out of a hotel or Airbnb, then they must file an income tax return and pay tax unless they are not required to file and pay tax. It's a math calculation.
It’s not unusual for professional athletes and entertainers to file in every state they perform in because their income for spending one day in New York City or Boston is high enough to require filing a tax return and paying tax, even through they were ‘just visiting’.
New York requires nonresidents to file a return if you have New York source income and your New York adjusted gross income Federal amount column exceeds your New York standard deduction.
Filing information for New York State nonresidents
Massachusetts requires nonresidents to file if they have annual Massachusetts gross income of more than either $8,000 or the prorated personal exemption, whichever is less.
Who must file a state personal income tax return
Not filing the appropriate state tax return because your employer didn’t withhold the appropriate state tax means you are violating the law.
