Can you clarify why the company reclassified you as an employee in 2025? What changed that prompted the reclassification? If nothing changed, then the question of whether there was a employer/employee relationship in 2024 should be examined.
As it stands in 2024, you were an independent contractor and therefore, considered self-employed. For nonresidents, only a business that is carried on in New York would be considered to have NYS sourced income. Since you never physically carried on your self-employment activities in New York, it would not be sourced to NY, you would not have to file a nonresident return, and there would be no responsibility to pay estimated taxes to the state.
However, in 2025, the company reclassified you as an employee. The rules for nonresident telecommuters are a bit different. Generally, if you telecommuted for your benefit (rather than for the benefit of the employer), it would be considered NY source income, even if you never worked within state lines. Another thing to consider is if your telecommuting location in Texas was a bona fide employer office. If there are no employer specialized facilities in Texas, you would need to meet 4 of the secondary factors and 3 of the other factors in the linked document above.
If you did have NYS sourced income, then you were liable to pay tax throughout the period of employment. Any underpayment would be subject to penalties on a nonresident return.
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