If you as a non-resident of New York never physically work within New York State, not even for a single day, then you have no tax obligation to the State of New York, and your employer should NOT withhold NY taxes.
Per Hayes v. State Tax Commissioner, 401 N.Y.S. 2d 876, “A nonresident who works in another State but who performs no work in New York is not subject to New York State tax liability no matter for whose convenience or necessity he performs the work.”
Hayes v. State Tax Comm, 61 A.D.2d 62 | Casetext Search + Citator
On the other hand, your income as an Arizona resident is fully taxable by Arizona, regardless of the income source. Therefore you should request that your employer withhold AZ taxes only.
If you expect to perform no work within New York State during the tax year, then you should file NY Form 2104.1 with your NY employer. Here's a link to the form with its instructions:
https://www.tax.ny.gov/pdf/current_forms/it/it2104_1_fill_in.pdf
@Kingstrom
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
