Live in Florida worked in New York , what is taxable ?

[iwanvaneer]

I legally reside in the state of Florida since 2018 but have been working in NYC  periodically, in 2020 I worked for approximately 3 months in NYC  - (W2) taxes were taken out and the remainder of the year (9 months), I only worked in the state of Florida, why is the Turbo tax application calculating NY state taxes owed based on TOTAL wages earned  (NY & FL) rather then the 3 months worked in NYC.?

Should I not be only liable to wages earned in the State of New York? 

And if so how do I make the correction? since it appears to be an automatic feature in the program

Thanks 

[MaryK4]

New York aggressively taxes nonresidents who have a New York based employer even if they did not work in New York.  This is the "convenience of the employer" rule.

From the New York State Department of Taxation and Finance:

If you are a nonresident whose primary office is in New York State, your days are considered days worked in the state unless your employer has established a bona fide employer office at your remote location.

There are several factors that determine whether your employer has established a bona fide employer office at your remote location. In general, unless your employer specifically acted to establish a bona fide employer office at your remote location, you will continue to owe New York State income tax on income earned while working remotely.

See New York Tax Treatment of Nonresidents and Part-Year Residents Application of the Convenience of the...

[iwanvaneer]

As a follow up to the above-mentioned Expert response the Work performed outside New York was for an  employer located in Florida this was not remote work on behalf of an employer located in New York 

[DawnC]

It matters where you physically performed the work, not where your employer is located.   If you did the work while you were in the state of NY, it is NY source income.   If you did the work while physically located in FL, it is FL source income.   

Do I need to file a nonresident return for an out-of-state employer?     There is a link at the bottom of this article with instructions on how to prepare the nonresident return.  Each state handles these returns differently.   A person is a New York State nonresident if the individual was not a resident of New York State for any part of the year.

Tax for non-residents and part-year residents is computed as if the taxpayer were a full-year resident of New York, then the tax is multiplied by an income percentage based on New York-source income and total federal income.  The “Federal amount” column of Form IT-203 restates income from the federal return.    The “New York State” column of Form IT-203 includes income from New York State sources received while a nonresident and all income received while a resident.   Additions and subtractions are accounted for in each column resulting in New York AGI. These amounts are used to arrive at the income percentage to be used in allocating tax.