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State tax filing
Although NY is aggressive on remote workers for NY based employers, the single day rule applies*. You do not need to file a NY return. The fact that your employer did not report it as NY source income, in boxes 15-20 of your W-2, supports this position.
*It requires at least 1 day in NY to be subject to NYS income tax, even when it's for your own convenience.
References:
March 30, 2024
7:17 AM