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NY state nonresident, independent contractor for a NY company and received 1099-Misc. Does this income qualify for NY state taxes?

I was a resident of CA for the full year of 2019, and nonresident of NY. I worked remotely from CA for a NY company though, who sent me a 1099-MISC. Is this income taxable by NY state? Apparently last year I just filed a CA state tax return for 2018's work, but now I'm not sure if I should have also filed a NY return as well (although I did seek professional advice last year on this question).

 

I've seen some similar questions searching around, but not this specific situation.

 

Thanks.

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1 Reply
KrisD15
Expert Alumni

NY state nonresident, independent contractor for a NY company and received 1099-Misc. Does this income qualify for NY state taxes?

No.

New York considers an employee who is also a remote worker as working for the New York company and therefore requires the employee to file a non-resident New York State income tax return claiming that income. 

 

However, since you are not an employee, (you were paid as a contractor on a 1099) you would not fall into that category and therefore are not require to file a New York return. 

 

 

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