No. The money your son earned while working at his California home as an independent contractor for a New York client would not be taxable income in NY. Your son should only allocate his income to New York during the period of time he physically earned the money in the state.
While your son was an independent contractor, he was considered self-employed and therefore, considered to be his own employer. The Convenience of the Employer Rule applies to employees and not to independent contractors. Therefore, it is not necessary that he worked in California out of necessity nor was a bona fide employer home office required.
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