Income from other states

[valemoto7]

If I lived in Texas in 2024 but worked remotely as a contractor for a NY business (never worked physically in New York)  do I have to file a NY return? There is a question that asks “Did you make money in any other states? Do I answer “yes” or “no” to that?

[DawnC]

Maybe - Did NY withhold taxes?  If they did, answer YES and keep reading -  You're a New York State nonresident if you were not a resident of New York State for any part of the year.  For more info, go here.   So, as a nonresident, you only pay tax on New York-based income, which includes:

• Earnings from work performed in New York State, and
• Income from real property located in the state

If this is true for you, here’s how to enter New York state income as a nonresident

Is my remote work taxable in New York?

[valemoto7]

Thank you for the quick response. NY did NOT  withheld any taxes. So would the answer to “Did you make money in any other states?” Be “NO”? I just want to make sure I’m supposed to be filing all required tax forms for myself. Based on the attachment I’m unsure if I have to file the NY tax return since I think the amount I made is greater than the New York standard deduction. 

What happens if I file a NY tax return even if I was not supposed to? 

[BillM223]

1. Just to clarify this sentence, "NY did NOT  withheld any taxes." Withholding is done by an employer, not by a state. An employer withhold an employee's taxes based on request/work place.

Anyway, you said that you were a contractor so there was no employer to withhold taxes.

2. All the rules that I see about NYS taxation of non-residents refer to "employees" who work out of state. These employees are taxed by NYS.

But you were not an employee, but a contractor who never went to NYS to work (is that right?). In this case, you have no New York State source income to report and pay tax on.

Please see "If you are a nonresident, your New York source income is the sum of your income, gains, losses, and ..." at the New York State website.

3. So, no NYS source income, no requirement to file a New York State return.