TomD8
Level 15

State tax filing

I agree with @Hal_Al that for tax year 2025, if you will never physically work within NY, not even for a day, then your 2025 work income will not be taxable by NY.  Your employer in that case should withhold NJ taxes only.

 

For 2024, since you worked both within and without NY, you became subject to NY's "convenience of the employer" rule.  The key issue in your case is whether or not NY will consider your home in NJ to be a bona-fide office of the company.  NY has detailed criteria for this; they are listed on pages 2-5 of this NY tax memorandum:

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

 

IF your home qualifies as a bona-fide office, and IF your employer assigns you to work there, then the remotely earned portion of your 2024 work income would not be taxable by NY.

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