@Hal_Al Thank you for that useful resource. If I may ask one more question - my company is currently registered to withhold and remit payroll taxes in Florida (amongst a number of other states) for those that have relocated. Does that change anything with respect to the NY taxation situation for a Florida resident who works remotely (for personal reasons from a private residence) for a NYC company?
There really is no payroll tax withheld for Florida, because Florida has no state tax (although you may be talking about business taxes the company could be responsible for since they are operating in Florida).
But New York is the most aggressive state in enforcing taxation of out-of-state telecommuters, and was so well before COVID. And the reasoning they use is what you mention in this post: you are working for personal reasons from your private residence, and not because the employer needs you to work from home. This is called the "Convenience of the Employer" principle, and New York has alleged (up until now successfully), that they can still tax you on this income.
This could change, as there are lawsuits that have arisen between a number of states because of the temporary COVID provisions and remote work. Some states allege that it is not proper for states (such as New York) to be taxing residents of their state for work performed when they are not physically present there. However, since that is as of yet unresolved, you should be prepared to pay New York tax on your income.
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