@TomD8 wrote:
Per the Hayes decision, New York's "convenience" rule does not apply to non-residents who never physically work in New York.
The Hayes decision was in 1978. There were no telecommuters in 1978. Hayes was not telecommuting. Also, Hayes's situation was very unusual, and involved a written quid pro quo agreement with the employer. I would be very hesitant to try to apply a 45-year old court decision to a present-day situation with a very different set of facts, especially since the decision is not reflected in the 2006 Department of Taxation and Finance document TSB-M-06(5)I. There could have been subsequent legislation or court decisions over the last 45 years that change the rules. Before you rely on the Hayes decision you should get expert legal advice.
However, the wording of TSB-M-06(5)I leads some people to conclude that the convenience of the employer test does not apply if the employee never works at a New York location. I again suggest that if you want to take the job, you consult a tax lawyer in New York about whether the convenience of the employer test would apply.
