Here is a link to the New York Statute governing this situation:
N.Y. Comp. Codes R. & Regs. Tit. 20 § 132.18 - Earnings of nonresident employees and officers | Stat...
You will note that the very first sentence of the statute states that it applies when an employee "performs services for his employer both within and without New York State".
Therefore an non-resident employee who performs no services within New York State is not subject to the "convenience" doctrine..
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
