Just to clarify some answers here, there is a big difference between spending absolutely 0 days in NY and spending even just 1 day in NY. If you truly spend 0 days in NY then the convenience of the employer rule does not matter - you don’t owe NY tax because you didn’t step foot in NY. If you did spend even just 1 day in NY (for business purposes), then you need to fulfill the convenience of the employer test.
