Nonresident of NY State. Independent Contractor for NY company. Received 1099-MISC. Performed a few days of work in NY, but majority of work was from permanent residence out of state.

[Cat12]

I am self-employed and paid as an independent contractor. I am a full-time resident of Washington state but was hired by a NY based company as an independent contractor. Part of the work was conducted from my home office in Washington state, but a few days were spent performing work for the company in NY state. I received a 1099-MISC form from the company.

I have seen somewhat similar questions but mixed responses for various situations. In my case, because I was physically in NY for at least a portion of the work, do I need to file a NY state income tax return?

[DianeC958 · Accepted solution]

Possibly,depending on how much income you were paid for the time you were in New York working.  If the income that you earned in New York Exceeds your Standard Deduction for New York, then Yes you will need to file a non resident New York Tax Return.

2019 New York Standard Deductions

Filing status             Standard deduction amount

(1)Single (and can be claimed as a dependent on another taxpayer's federal return)$3,100

(1)Single (and cannot be claimed as a dependent on another taxpayer's federal urn)$8,000

(2) Married Filing Joint                                                        $16,050

(3)Married filing separate return                                          $8,000

(4)Head of household (with qualifying person)                $11,200

(5)Qualifying widow(er)                                                      $16,050

New York Standard Deductions for 2019

[Dtax4444]

If I am a Florida resident working from home as an independent contractor (never working in New York) but working for company based in New York, how does that affect my filing? Am I still on the hook for New York taxes even if I don’t step foot in New York ?

[TomD8]

@Dtax4444 --

New York has a "convenience of the employer" law that allows it to tax non-resident employees who work remotely from an out-of-state location if the employee is doing so for his own convenience.

https://govt.westlaw.com/nycrr/Document/I50e80e3acd1711dda432a117e6e0f345?transitionType=Default&con...

The law makes no reference to those who work as independent contractors and who therefore are not "employees."

Therefore, if you are a non-resident independent contractor it would appear that your remote income is not subject to NY taxation.  However, any income you have from work actually (physically) performed in New York State is definitely taxable by NY.