I think your accountant is wrong about "going forward". If you never work (not even 1 day) in NY in 2025, you do not owe NY any income tax.
2024 is not quite so clear and usually hinges on why the change in work location. Does Tax Law Follow State Business Incorporated or Nearest Location? It depends on the details. In your case, you were already working in the NY office, so that office is the nexus. But, mostly it follows the convenience of the employer rule. Was the change made for your convenience or the employer's (e.g. no space for you at the NY office or clients for you to call on in NJ, job change). If for your convenience, you owe NY tax on all your 2024 wage income, since you worked part of the year in NY. The fact that your employer stopped withholding NY tax is helpful to your case, but is not conclusive. You may have to just wait and see how NY responds when you file your NY non resident return and only claim the 3 months wages .
Wait for additional replies. There are several other contributors, in this forum, knowledgeable on this subject.
