- The New York (NY) state law is quite clear at this point. As our Tax Expert pointed out, it must meet the Convenience of the Employer test. If a nonresident whose primary office is in New York State, the days' telecommuting are also considered days worked in NY state unless the employer has established a bona fide employer office at the telecommuting location in New Jersey.
NYS FAQs on Telecommuting Tax Situations: There are a number of factors that determine whether an employer has established a bona fide employer office at the telecommuting location.
- In general, unless an employer specifically acted to establish a bona fide employer office the telecommuting location, will continue to owe New York State income tax on income earned while telecommuting. In addition, under the New York “convenience of the employer” rule, the wages of an individual who is a resident of a state other than New York but who works for a New York-based employer, are considered to constitute New York source income unless, out of necessity, the employee is obligated to work outside of the state.
@den99 | @kristinelbly
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