topic Re: Tax question in State tax filing

Tax question

Maris0611 — Fri, 29 Mar 2024 20:50:16 GMT

Hello.

I live in FL and I work from home. My employer office is located at NY. However, the w2 shows my employer address in Michigan. Do I need to pay NY taxes ?

Re: Tax question

DaveF1006 — Fri, 29 Mar 2024 21:15:53 GMT

You may. In general, unless your employer specifically acted to establish a bona fide employer office at your telecommuting location, you will continue to owe New York State income tax on income earned while telecommuting.

There is a rule called the New York Convenience Rule that permits state tax authorities to tax NY-based employees for days worked remotely in a location outside of NYS.

Unless you have clear and convincing evidence that your employer specifically acted to to establish a bonafide employer office at your location, you will need to file a NYTS non-resident return and declare the income earned through your NY employer.

Convenience of Employer Rule

NYS Dept of Taxation

Re: Tax question

Maris0611 — Sat, 30 Mar 2024 10:35:38 GMT

Thanks. What about if my W2 shows my employer address in Michigan? Do I have to complete NY taxes anyway?

Re: Tax question

Hal_Al — Sat, 30 Mar 2024 12:31:08 GMT

The employer address, on the W-2, is meaningless.

What's in boxes 15-20 of your W-2?

Did you work, at any time, in 2023, at the NY office?

Re: Tax question

Maris0611 — Sat, 30 Mar 2024 13:52:12 GMT

Boxes 15-20 are empty. I never worked from the office in NY in 2023. It was always from home in FL

Re: Tax question

Hal_Al — Sat, 30 Mar 2024 14:17:59 GMT

Although NY is aggressive on remote workers for NY based employers, the single day rule applies*. You do not need to file a NY return. The fact that your employer did not report it as NY source income, in boxes 15-20 of your W-2, supports this position.

*It requires at least 1 day in NY to be subject to NYS income tax, even when it's for your own convenience.

References:

https://ttlc.intuit.com/community/taxes/discussion/re-will-i-owe-any-california-income-tax/01/2769365#M1002095

https://ttlc.intuit.com/community/state-taxes/discussion/re-starting-new-job-with-office-in-new-york-city-but-i-work-remotely-from-kansas-what-will-my-income/01/2764880#M132605

Re: Tax question

Maris0611 — Sat, 30 Mar 2024 14:37:46 GMT

I understand now. Thank you!