State tax filing

Thank you fr your reply LenaH.   Your answer was extremely helpful!   But I do have a couple of followup questions.  Do I need to be concerned about the New York Tax Law Section 631 "New York source income of a nonresident individual"?  Paraphrasing it, Section 631 says that the New York source income of a nonresident individual includes the net amount of income, gain, loss and deduction ... "derived from or connected with New York sources" attributable to a business, trade, profession or occupation carried on in New York.   Was my son's earnings from work done in California "derived from or connected with New York sources" and thereby includible in New York taxable income?.