LLC based in NJ, Received 1099 from a serviced performed in New York. Do I need to file NY state taxes?

[wikwetax]

The 1099 was received from a New York based company. If I need to file a  NY state return and have no regular place of business in NY, do I need to file IT-203-A? 

[Cindy0H]

Yes, you will need to file a nonresident New York return .This is what New York states about nonresident filing:

You must file Form IT-203 if you were not a resident of New York State and received income during the tax year from New York State sources. For nonresidents New York source income (part of a lage list on link below) is: services performed in New York State.

TurboTax supports the IT-203-A so if it is necessary, TurboTax will guide you through the interview and generate that form.

If you have other questions about this, ask in the comment section below.

 New York instructions on page 8:

https://www.tax.ny.gov/pdf/current_forms/it/it203i.pdf

[wikwetax]

I am unclear if I need to file form IT-203-A. The instructions include the following:
“Business is carried on out of the state if you have, maintain, operate, or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency, or other place where your business matters are systematically
and regularly carried on outside New York State”.  
 I do not  have any regular place of business in NY, only NJ. I occasional perform services at different NY client locations, does IT-203-A pertain to my situation?

[Cindy0H]

This line is from the instructions: An occasional or isolated business transaction out of the state will not permit an allocation of income. I think occassional is the key word. You do not need to complete this form.