State tax filing

@TomD8  NY 100% taxes telecommuters as sourced to NY offices.  They consider all days as worked in the NY office.  You needed to keep reading as to what constituted worked in NY .  Those who have fought, almost all lost unless they can prove the tests  and they get a w-2 showing NY source income.   The rules were changed in 2006. You can talk to every person in NJ who telecommutes now full time to NY and never sets foot there, NY taxes them.

I have fought this legal battle myself and they had to open an office in NJ to get us off the NY payroll! If we even drive through NY, they claim we are there.  I even met many of the tests. We had to get a office in NJ opened.

“Convenience of the employer” rules are requirements that taxpayers who live and work in another state must nevertheless pay income taxes to their employer’s state, even if they may NEVER physically set foot in it. The term comes from New York, which imposes such a rule on employees of in-state companies unless the taxpayer proves to New York officials that working remotely is a necessity, not merely a “convenience.” Taxpayers rarely win.

the constitutionality of state taxes on remote-working nonresidents remains open to formal legal challenges — which have materialized but, so far no changes although NY did discuss 3 tiers it never passed.

In OP case the office is in NY, they work for that office. Unless they can prove a bona fide employer office which is rare, or there is another office they are assigned to, they are NY Source income.

Employees should use the factors provided in last comment to assist them in determining if their
home office constitutes a bona fide employer office. The factors are divided into three
categories: the primary factor, secondary factors, and other factors. In order for an office to be
considered a bona fide employer office, the office must meet either:
a) the primary factor, or
b) at least 4 of the secondary factors and 3 of the other factors.