State tax filing

@maglib  If the person who posed the question performed NO services (zero days physically present working for their employer) in the State of New York, they are not subject to tax under 132.18(a). There is a famous case in New York State called Matter of Hayes that sets this precedent. You cannot be bound by the telecommuting law if you work 0 days in the State of New York.  The NYS withholding guidelines recognize it for employers as well. That is a fact. 

We are seeing a significant rise in employees who are working 100% from home post-COVID. It's not unusual to have fully remote individuals who would not be subject to tax in NYS even if it was their primary office location. If they get audited, a letter from their employer saying that they worked zero days in NYS is sufficient proof that they are not subject to the tax, even if their employer withheld on all of their wages. @TomD8  was trying to make that point here. 

That couldn't have been the facts of your case. You must have gone to New York State on at least some days throughout the year in order to have owed New York State taxes. If your primary office was in NYS, and if you did not meet the bona-fide home office conditions, then yes, 100% of your wages would be subject to tax in NY on any day you worked from home. 

Feel free to look up my background. I've had, and continue to have, lots of clients whose accountants are at the Big 4. Happy to talk to you on the phone, or your Big 4 CPA and/or top attorney, and I can explain the differences in your case versus the point made by TomD8. It's very probable that those tax professionals and I already know one another. I'm sorry you went through what you did, but your argument is only partly-right based on your case, and may not be applicable to the OP.

Also, while I am typically not cost effective to people on Intuit, you're an exception. If you ever get audited again- give me a call. None of my clients have paid six-figures in fees for an audit. Which is one of the reasons why Big 4 and Big Law hire me, we want all of our clients to be happy - both with the outcome of their audit, but also the amount of money they paid to defend their position.

@TomD8 I stumbled on this one when I googled "TSB-M-06(5)" this morning to send to someone, kind of like how I found the first Intuit feed. Always feel free to @ me if you feel the need, I do get email notifications.