New York aggressively taxes nonresidents who have a New York based employer even if they did not work in New York. This is the "convenience of the employer" rule.
From the New York State Department of Taxation and Finance:
If you are a nonresident whose primary office is in New York State, your days are considered days worked in the state unless your employer has established a bona fide employer office at your remote location.
There are several factors that determine whether your employer has established a bona fide employer office at your remote location. In general, unless your employer specifically acted to establish a bona fide employer office at your remote location, you will continue to owe New York State income tax on income earned while working remotely.
See New York Tax Treatment of Nonresidents and Part-Year Residents Application of the Convenience of the...
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