W2 shows 2 states

Even if you never physically worked in NY, you could still be subject to NYS tax. 

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.

If you did not telecommute due to Covid-19 (and you regularly telecommute), you could still be liable for NYS tax. Based on New York guidance, non-resident employees whose assigned or primary offices (e.g. the office from which they are supervised) are in New York, any “normal work day” spent at a home office will be treated as a day worked outside New York only if the respective taxpayer’s home office qualifies as a “bona fide employer office.” Otherwise, such day would be considered as a New York day, and subject to state withholding.

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. You being able to telecommute from home must be a requirement of the job, rather than out of convenience for you. 

New York Tax Treatment of Nonresidents and Part-Year Residents Application of the Convenience of the Employer Test to Telecommuters and Others

@elisekushner