TomD8
Level 15

State tax filing

@shilohsan1932 

 

New York's general rule is that if you're a non-resident of NY working remotely for a NY employer, your income is taxable by NY if you're working remotely by your own choice, rather than because your employer requires it.  This is known as the "convenience of the employer" rule.  To turn it around, if you're a non-resident of NY working outside NY because your employer requires it, your income is not taxable by NY.

 

According to this very recent article by a New York law firm, the issue of how Covid will affect "convenience of the employer" rules is still uncertain:

https://www.hodgsonruss.com/blogs-Noonans-Notes-Blog,state-guidance-related-to-covid-19-telecommutin...

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