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nhmrmnc
Returning Member

Florid resident with virtual New York City office

I live in Florida and work from home.  The company I am working for is a registered New York corporation and has a virtual office in New York.  Due to the pandemic they have gone total virtual and no longer have a physical office in NY or any other state.  My question is do I still have to pay New York state taxes if there is not a physical office?

2 Replies
Opus 17
Level 15

Florid resident with virtual New York City office

No.  You owe the NY tax if you are working remotely for your own convenience, but not if you are working remotely for the company's convenience.  If the company closed their physical office and you couldn't work in NY if you wanted to, then it's definitely the company's convenience.

 

(However, if this change occurred in the middle of the year, you might owe part-year taxes.  But I would say that from whatever time they closed their physical office, you are working at their convenience from that point.)

 

You may need to keep documentation of this situation (emails, contracts, etc.) in case NY sends you a tax bill. 

*Answers are correct to the best of my ability at the time of posting but do not constitute legal or tax advice.*
Hal_Al
Level 15

Florid resident with virtual New York City office

Here's a link to New York's memorandum on its "convenience of the employer" tax doctrine regarding non-resident telecommuters: https://www.tax.ny.gov/pdf/memos/income/m06_5i.pdf

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