If I live in Maryland but work remotely in New York, do I need to file taxes in New York as well?

[imkeisha88]

If I live in Maryland but work remotely in New York, do I need to file taxes in New York as well? I have filed both Federal and Maryland State Taxes already. 

[Hal_Al]

It depends on what does "work remotely in New York" means.  Whether you work from home, in MD, for a NY company or do you actually commute to NY.

If you work outside the state as a job requirement, you are only subject to New York State income tax on the days you work in New York. But if you work outside New York for your own convenience, you are subject to New York State income tax on all your income.  For guidance see: http://www.journalofaccountancy.com/issues/2009/jun/20091371.html

Here's a link to New York's memorandum on its "convenience of the employer" tax doctrine regarding non-resident telecommuters: https://www.tax.ny.gov/pdf/memos/income/m06_5i.pdf

For other reading this,  Pennsylvania, Nebraska, Delaware and New Jersey have the same rule. 

[TomD8]

To expand on @Hal_Al 's answer, if you actually (physically) perform your remote work from a location inside NY, the income from that work would be 100% taxable by NY (as well as by your home state of MD).  In that situation, you'd file a non-resident NY return in addition to your home state MD return.  You'd be able to take a credit on your MD return for the taxes paid to NY on the income taxed by both states, so you wouldn't be double-taxed.