Employer registered (no physical office) in NY, resident out-of-state

[istrauss]

My employer is a registered non-profit organization in NY state but has no physical office in NY (or anywhere else) and I do not live in NY state (in early 2020 in VA and now in FL). I am aware that there are NY tax regulations that say that if you work remotely for a NY-based employer while living in another state you still need to file and pay NY state taxes. My understanding is that this applies if you are working from home/working from out of state for your own convenience. Since my employer has no physical office in NY, I am not working from home for my own convenience, instead, my employer requires me to work from my own home (wherever that may be within the US). In this case, it appears that I would not be required to file or pay NY state taxes, could you please confirm? 

[Hal_Al]

See https://www.tax.ny.gov/pdf/memos/income/m06_5i.pdf

It seems to be simple enough. There is no employer facility for you to perform work at in NY state, so your working at home meets the definition of convenience of the employer.

[istrauss]

Thank you. That's very helpful. TSB-M-06(5)I does include info on whether or how proof that my home office meets the bona fide factors should be submitted to the NY tax department. It seems that there's nothing I or my employer need to submit to NY state authorities when filing my 2020 taxes, instead, I would just need to keep proof on file in case the authorities request it, is that correct? Thanks.

[TomD8]

Since you're a non-resident of NY working outside NY as a requirement of your employer, your income from that work is not subject to NY taxation.

You would only have to file a non-resident NY tax return if your employer mistakenly withheld NY state taxes from your pay.  If that happened, you would put down zero NY income on that return.  You'd be filing only to obtain a refund of the incorrectly withheld taxes.  This is assuming you have no other NY-source income, such as rental income from a property located in New York.