TomD8
Level 15

State tax filing

New York's "Convenience of the Employer" rule applies only to employees.  It does not apply to independent contractors.

https://www.tax.ny.gov/pdf/memos/income/m06_5i.pdf

 

 

New York taxes non-resident independent contractors only on income earned by work physically carried out within New York State.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.