NY frequently audits nonresident returns for NY income. In an audit, they will look for an allocation according to a fraction, the numerator of which is the number of days worked in NY and the denominator is the total number of days worked everywhere.
Don't forget the convenience of the employer rule, which basically says if a taxpayer employed by a New York employer works outside of New York for his or her own convenience, the nonresident taxpayer must count it as a New York workday.
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