TomD8
Level 15

State tax filing

If you never lived in or physically worked in NY, and you never telecommuted for an NY-based employer, and you had no other NY-source income (such as rental income from a property located in NY), then you don't have to file an NY tax return.  Location of your employer's home office is irrelevant, unless you're a telecommuter.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.