New York follows the "convenience of the employer" doctrine with regard to taxation of non-resident remote workers.
This means that if you're working remotely because your employer obligates you to do so, your income is not subject to NY taxes.
But if you are working remotely for your own convenience, your income is taxable by NY. In that case you would have to file a non-resident NY tax return at year's end, and pay NY taxes.
https://www.tax.ny.gov/pdf/memos/income/m06_5i.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
