In your situation, you will have to file a nonresident New York return because income taxes were withheld from your wages. However, since you never performed services in New York (and it was not due to Covid-19), then it would seem that all of your wages and severance are New Jersey income sources.
Nonresidents are only liable for state tax on New York source income. Even though your satellite office is in New York, if you don't actually perform services in New York, then it not New York source income. There are different rules in New York for telecommuting due to Covid-19, however, this does not seem to be the case as you were let go in April 2020.
You stated that you never went to New York in 2020. Did you perform services in New York in 2019 and that is why you filed a nonresident return for the prior year?
Per New York State, New York adjusted gross income of a nonresident individual rendering personal services as an employee includes the compensation for personal services entering into his Federal adjusted gross income, but only if, and to the extent that, his services were rendered within New York State. Compensation for personal services rendered by a nonresident individual wholly without New York State is not included in his New York adjusted gross income, regardless of the fact that payment may be made from a point within New York State or that the employer is a resident individual, partnership or corporation.
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