I live and work in Florida for a NY based company. My company took out nearly $1600 from my income for NY State Taxes. How do I get a refund?

[SundayInSalem]

Discuss your situation with your employer @Blitz121221. Every case is unique. Generally, you should not have an issue if your employer is not withholding New York income tax.

New York listed factors in determining who is a telecommuter in TSB-M-06(5)I. The primary factor is that you are working remotely to be near specialised facilities.

Other factors include:

• The home office is a requirement or condition of employment.
• The employer has a bona fide business purpose for the employee’s home office location.
• The employee performs some of the core duties of his or her employment at the home office.

You and your wife appear to meet some or all of these tests.

Community expert and former NY auditor @kristinelbly says the convenience of the employer rule only applies when a nonresident employee works both inside and outside NY. She notes there is a chance you will have to go through the audit process to win.

See: I work for a NY company, remotely from NC. I spent 1 day in 2017 on site, but my W-2 has full salary...

[nathalieg77]

Hi Daniel!

Thank you for your the helpful information.  I'm a bit confused.  If I live in Florida but get hired for a New York City  firm that has no office in FL and the position is remote, do I have to pay NY and NYC taxes?

thank you!

[Opus 17]

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@nathalieg77 wrote:

Hi Daniel!

Thank you for your the helpful information.  I'm a bit confused.  If I live in Florida but get hired for a New York City  firm that has no office in FL and the position is remote, do I have to pay NY and NYC taxes?

thank you!

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Did you read the prior answers?  New York's position is stated here.

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

Briefly, if you are working from Florida for your own convenience, you owe NY state income tax.  You don't owe NY City tax unless you are physically a city resident or physically working in the city.

The NY tax memo sets out the factors that determine if you are working in Florida for your convenience or for the employer's convenience.  For example, if the employer has office space you could use if you moved, but you choose not to, then you are working remotely for your convenience.  If the employer has closed their offices and everyone works remotely, then you are working remotely for their convenience.  Review the factors in the memo.

However, be aware that even if you are considered to work remotely for the employer's convenience, you will still owe NY and NYC tax for income earned on any days that you are physically present in NY state and NYC to work, even temporarily, on a pro-rated basis.  For example, suppose you work in NYC for 10 days for training and then 2 days a month of in-person work is required for meetings and so on, so that about 34 of your 200 working days are physically in NYC (17% of your working days)--you would owe state and city tax on about 17% of your income.