State tax filing

@Opus 17  @ToddL99 

I am not sure NY's "convenience of the employer rule" applies to non-residents who never set foot inside New York.

Note the following sentences/phrases from the New York tax memo previously referred to:  

"The memorandum addresses situations where a nonresident or part-year resident employee whose assigned or primary work location is in New York State performs services for an employer at that location and at a home office located outside of New York State."

Also:

If a nonresident employee . . . performs services for his employer both within and without New York State,..."

TSB-M-06(5)I:(5/06):New York Tax Treatment of Nonresidents and Part-Year Residents Application of th... :

And from New York Code Section 132.18 (a) regarding NY-sourcing of a non-resident's income:

 "If a nonresident employee (including corporate officers, but excluding employees provided for in section 132.17 of this Part) performs services for his employer both within and without New York State,..."

Section 132.18 - Earnings of nonresident employees and officers, N.Y. Comp. Codes R. & Regs. tit. 20...

Since the OP is a NY non-resident who never worked "within" New York, it seems that his remote income would not be subject to NY taxation.

Appreciate any comments!