Thanks Tom,
That view counters Diane's but is consistent with the way the NY tax person seem to think. I was aware of the 2006 document you shared, but thanks for sending it. Depending how we interpret the secondary criteria we could meet 4, but I'm not entirely confident the state would interpret it the way I would prefer to.
The NY tax person said to look at this document about New York Sourced income.
https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/pit/ny_source_income_nonresident.htm
It seem to imply through this line that my wife's income is "NY Sourced" but the language is weird..
- any income you received related to a business, trade, profession, or occupation previously carried on in New York State, including but not limited to covenants not to compete and termination agreements (see TSB-M-10(9)I, Income Received by a Nonresident Related to a Business, Trade, Profession, or Occupation Previously Carried on Within New York State);
She works for an entity associated with the University of Buffalo so it's not technically a business. You could call it a profession but she didn't carry on the work "previous' to be being employed there, so what does that phrase (profession or occupation previously carried on..) supposed to mean? The phrase seems to try pertain to people who were once in NY doing some business and then continued in another state.
Am I over thinking this? Just wish these doc where crystal clear.
Mike
