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State tax filing
It depends on your working arrangements and your W-2.
Do you have either New York or Pennsylvania listed in Boxes 15-20? If you do, file for whatever state is on the W-2.
Both New York and Pennsylvania follow the “convenience of the employer” rule, meaning if you are working remotely for your own convenience — and not because of a business purpose — then you are subject to tax by those states.
The rule generally applies only if you work in-state and out-of-state. For example, your employer gives you the option to work from home three days a week.
As a 100% remote employee in Michigan, “convenience of the employer” should not apply to you. And you should not have to file or pay any NY or PA tax. However, New York has taken the rule to extreme lengths at times.
If you have NY or PA listed on your return and have state tax withheld, file a nonresident return to claim a refund. Change your state wages to $0.
If you have NY and PA income, but no withholding, you can do the same thing to show you owe no NY or PA tax. You won't get a refund or owe tax.
It’s possible NY will have an issue with a $0 income filing.
Read the discussion by former NY state auditor @kristinelbly in I work for a NY company, remotely from NC. I spent 1 day in 2017 on site, but my W-2 has full salary...
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