Here's the New York law supporting the last sentence in @Hal_Al 's answer:
"The New York adjusted gross income of a nonresident individual rendering personal services as an employee includes the compensation for personal services entering into his Federal adjusted gross income, but only if, and to the extent that, his services were rendered within New York State. Compensation for personal services rendered by a nonresident individual wholly without New York State is not included in his New York adjusted gross income, regardless of the fact that payment may be made from a point within New York State or that the employer is a resident individual, partnership or corporation."
https://www.law.cornell.edu/regulations/new-york/20-NYCRR-132.4
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
