New York Tax Law Section 631 states that income would be considered New York sourced if a business, trade, profession or occupation [was] carried on in the state. However, your son carried on his self-employment activities in California as that is where the work was physically performed.
I have not been able to find any NYS tax law or legal cases that directly relate to your son's situation. However, in my opinion, that would be the correct interpretation of his situation based on the law as it reads currently. If you have any additional questions, please tag me in the thread so I can be directly notified.
@tomvn
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
