It matters where you physically performed the work, not where your employer is located. If you did the work while you were in the state of NY, it is NY source income. If you did the work while physically located in FL, it is FL source income.
Do I need to file a nonresident return for an out-of-state employer? There is a link at the bottom of this article with instructions on how to prepare the nonresident return. Each state handles these returns differently. A person is a New York State nonresident if the individual was not a resident of New York State for any part of the year.
Tax for non-residents and part-year residents is computed as if the taxpayer were a full-year resident of New York, then the tax is multiplied by an income percentage based on New York-source income and total federal income. The “Federal amount” column of Form IT-203 restates income from the federal return. The “New York State” column of Form IT-203 includes income from New York State sources received while a nonresident and all income received while a resident. Additions and subtractions are accounted for in each column resulting in New York AGI. These amounts are used to arrive at the income percentage to be used in allocating tax.
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