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?
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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?