Live in NY, Work Remote in NY, Employer based in NJ

[NYC2021]

Hello, I live in NY and work for a company office in NJ. I have worked remotely from NY for the entirety of my employment; I've never stepped foot in the NJ office. Nevertheless, I paid both NJ and NY taxes. Should I still proceed to file a NJ non-resident and NY resident tax filing in the standard order?

[LenaH]

Yes. You would continue to file a non-resident New Jersey return and a resident New York return as you have in prior years. 

Income is generally taxable based on where the service or employment is performed. However, during the temporary period of the COVID-19 pandemic, the State of New Jersey stated that wage income will continue to be sourced as determined by the employer in accordance with the employer’s jurisdiction.

For more information, please see Telecommuter COVID-19 Employer and Employee FAQ.

[NYC2021]

Thank you for your swift reply.