New York State Income Allocation

[SH-Howell]

I live in NJ but I work in NY, therefore I file a NY non-resident return. On March 23, 2020, my NY office physically closed through the remainder of 2020 due to Covid-19. My employer required, while the office was closed, that I work at home and telecommute. My working at home was not at my convenience. Can I allocate all my earnings after March 22nd outside New York State?

[MaryK4]

No, you must allocate the wages to New York even though you were not able to work in the state.

[SH-Howell]

Not sure I agree. Did some research last night and found TSB-M-06(5)I, NY Tax Treatment of Non-Residents and Part Year Residents Application of the Convenience of the Employer Test to Telecommuters and Others. The primary factor test is not met but 4 of the 5 secondary factors and 3 of the Other factors are met. 

[TomD8]

@SH-Howell -- Here is New York State's Covid rule:

"If you are a nonresident whose primary office is in New York State, your days telecommuting during the pandemic are considered days worked in the state unless your employer has established a bona fide employer office at your telecommuting location.

There are a number of factors that determine whether your employer has established a bona fide employer office at your telecommuting location. In general, unless your employer specifically acted to establish a bona fide employer office at your telecommuting location, you will continue to owe New York State income tax on income earned while telecommuting."

https://www.tax.ny.gov/pit/file/nonresident-faqs.htm