@kristinelbly Actually we live in NJ and he does not set foot in NY other than driving through to see family on Long Island. He is semi retired. They even changed his office to a NJ office and still NYS has audited the FIRM attempting to move NY SOURCE income out of state. I already spoke with and had a larger Tax Partner involved in the case than your Firm. His clients are worldwide clients, he meets all clients in NJ and even in our home. He won't even attend the FIRM holiday party in NY any longer.
NY SOURCE means the company your work for is in NY and the work is then NY Source is their claim.
This firm is not the only Firm having audits by NYS over their personnel who have been transferred to new offices.
Your Matter & Hayes case was prior to the changes in NY. The Zelinsky case is the most recent ruling.
Convenience of Employer is the ruling and you need a bona fide office established. I assume office you are with is not in NY nor NJ where during Covid and now telecommuting this has been a issue
bona-fide home office conditions. You should look what those are, a telecommuter would not normally meet them. Convenience of Employer rule is close to impossible to get over. add to the fact most telecommuters go into NY for some purpose being a party, a meeting, an interview, even socially they attempted to use, including driving through. NY has been hard and so far NO COURT CASES have established elsewise, closest was one in MASS.. Still waiting.
**I don't work for TT. Just trying to help. All the best.
***Say "Thanks" by marking as BEST ANSWER and clicking the thumb icon in a post and that I solved your question
**Mark the post that answers your question by clicking on "Mark as Best Answer" I am NOT an expert and you should confirm with a tax expert.
