New York's "convenience of the employer" rule applies only to non-resident employees who work both within and without New York. Here is a link to the relevant New York statute:
N.Y. Comp. Codes R. & Regs. Tit. 20 § 132.18 - Earnings of nonresident employees and officers | Stat...
A non-resident employee who performs no services within New York State is not subject to the "convenience" doctrine, and the work income of such an employee is not subject to New York income tax.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
