State tax filing

The box for days worked outside of NY are days worked outside of NY, but allocated to NY because you only did so due to necessity, COVID for example.  So, @SteveF4 the box for outside of NY is actually a NY workday so the number cannot be higher than total workdays. 

Any days that do not belong to NY as explained below do not go in the boxes. 

See below for the NY explanation.  

 @pranilrao

Extracted from NY Form IT-203B Instructions.

Work days are days on which you were required to perform the usual duties of your job. Any allowance for days worked outside New York State must be based upon the performance of services which, because of necessity (not convenience) of the employer, obligate the employee to out-of-state duties in the service of his or her employer. Such duties are those which, by their very nature can not be performed at the employer’s place of business.

Applying the above principles, normal work days spent at home are considered days worked in New York State, and days spent working at home that are not normal work days are considered to be nonworking days.

Under this rule, days worked at home are considered New York work days only if the employee’s assigned or primary work location is at an established office or other bona fide place of business of the employer (a bona fide employer office) in New York State.

If the employee’s assigned or primary work location is at an established office or other bona fide place of business of the employer outside New York State, then any normal work day worked at home would be treated as a day worked outside New York State.

If an employee’s assigned or primary office is in New York State, any normal work day spent at the home office will be treated as a day worked outside the state if the employee’s home office is a bona fide employer office. Any day spent at the home office that is not a normal work day would be considered a nonworking day