If you are a non-resident of NY, and you never actually (physically) worked in NY in 2022, not even for a single day, then your income is not subject to NY income tax. It is, of course, fully taxable by your home state of NJ.
Hayes v. State Tax Comm, 61 A.D.2d 62 | Casetext Search + Citator
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
