@maglib --
In addition to my previous citations from New York's laws, guides, and court decisions, I would add the fact that New York employers are not required to withhold NY taxes from the pay of non-residents who perform no services within New York State.
See the following the following from Section 3(I) of the 2023 NYS Employers withholding guide (pages 44-45):
"New York State personal income tax must be deducted and withheld on wages paid to New York State nonresident employees for services performed in New York State."
"If a New York State nonresident employee performs services partly in the state, only wages for services inside the state are subject to withholding of New York State personal income tax."
https://www.tax.ny.gov/pdf/publications/withholding/nys50_1223.pdf
I believe all the references I've cited are consistent in stating that non-residents of New York who perform no services within New York are not subject to New York income tax. I'm not going to post any more on this thread.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
