@mgallagher3555 wrote: "They signaled that unless she spent time in NY there would be no tax, but that doesn't seem right."
New York taxes non-resident remote workers according to the "convenience of the employer" rule. That means that the earnings of a non-resident remote worker are entirely taxable by the State of New York unless the worker is required by the employer to work remotely and is assigned to a bona fide office of the employer located in the worker's state.
A remote worker's home can qualify as a bona fide office if it meets certain criteria.
You can read the details of New York's policy here:
https://www.tax.ny.gov/pdf/memos/income/m06_5i.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
