TomD8
Level 15

State tax filing

If you do not work a single day in New York, the convenience rule does not apply.

 

Per Hayes v. State Tax Commissioner, 401 N.Y.S. 2d 876, “A nonresident who works in another State but who performs no work in New York is not subject to New York State tax liability no matter for whose convenience or necessity he performs the work.”

https://casetext.com/case/hayes-v-state-tax-comm

 

If you are a non-resident of NY and your work will be performed 100% remotely from a location outside NY, then your income from that work is not taxable by NY.   If that's your situation, your employer should withhold MD taxes only.

 

If your employer does not withhold MD taxes for you, then you must make quarterly estimated tax payments to MD.

https://www.marylandtaxes.gov/individual/tax-compliance/estimated-tax-payments-for-ind.php

**Answers are correct to the best of my ability but do not constitute tax or legal advice.