@Hal_Al wrote:
Also, see this more recent discussion, wherein the poster says it requires at least 1 day in NY to be subject to NYS income tax, even when it's for your own convenience. https://ttlc.intuit.com/community/state-taxes/discussion/re-i-work-for-a-ny-company-remotely-from-nc...
I don't think that's true. The 2006 Department of Taxation and Finance document TSB-M-06(5)I that Opus 17 referenced above doesn't say anything about having to be in New York at least one day. The statement about having to be in New York one day is based on the Hayes decision, which was made in 1978. There were no telecommuters in 1978. Hayes was not telecommuting. Also, Hayes's situation was very unusual, and involved a written quid pro quo agreement with the employer. I would be very hesitant to try to apply a 44-year old court decision to a present-day situation with a very different set of facts, especially since the decision is not reflected in the much more recent TSB document. There could have been subsequent legislation or legal action over the last 44 years that changes the rules. I would not rely on the Hayes decision without getting expert legal advice.
