@maglib --
TSB-M-06(5)I:((5/06) applies only to employees who work both within and without New York State. To quote from its first paragraph:
"The memorandum addresses situations where a nonresident or part-year resident employee whose assigned or primary work location is in New York State performs services for an employer at that location and at a home office located outside of New York State."
TSB-M-06(5)I:(5/06):New York Tax Treatment of Nonresidents and Part-Year Residents Application of th...
A non-resident of New York who never physically works within New York State has no tax obligation to the State of New York. This has also been affirmed by the Appellate Division of the New York Supreme Court:
“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, 64 (N.Y. App. Div. 1978)
This principle is also clearly stated in the New York law that I cited in my previous post.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
