NY Source Income? - Covid WFH

Forum|Forum|5 years ago
February 19, 2021
1 reply
0 views

I'm a Texas resident and work for a company there. When we went to working from home due to Covid-19, I went to NY to stay with my parents for sometime. I stayed there from end of August till the end of the year. Is the income I earned while working from my parents home considered NY source income?

I'm finding a lot of info online for the situation when the employer's primary office is in New York and the employee is telecommuting from outside the state due to Covid, but nothing about my situation where the employer is in Texas and I telecommuted from NY while visiting my parents for a few month.

Not A Product Question

AmyC

Level 15

Do not file NY return. You are a TX resident, TX company and you went to NY and took your work laptop with you. You did not change residency, did not move. Your income came from TX.

It does not matter if it was a one week vacation or three month vacation. You stayed a resident of TX with TX income.

**Say "Thanks" by clicking the thumb icon in a post. **Mark the post that answers your question by clicking on "Mark as Best Answer"

taxturtleAuthor

Level 2

Wouldn't i have to file a NY non resident tax return and pay taxes on the income i made for the services performed while being physically present in NY?

LenaH

Community Manager

No. You are not required to file a nonresident return since the primary work location and your office is located outside of New York State.

Per the State of New York, days worked at home are considered New York work days only if the employee’s assigned or primary work location is at an established office or other bona fide place of business of the employer (a bona fide employer office) in New York State. If the employee’s assigned or primary work location is at an established office or other bona fide place of business of the employer outside New York State, then any normal work day worked at home would be treated as a day worked outside New York State.

For more information, please see Instructions for Form IT-203.

@taxturtle

**Say "Thanks" by clicking the thumb icon in a post. **Mark the post that answers your question by clicking on "Mark as Best Answer"