I received a W2C from my employer, they removed wages in Box 16 for the state of NY because I never lived nor worked there in 2023. Can I file this W2C?

[DMarkM1]

Yes, however, how you file depends on the taxes withheld.  If there were no taxes withheld/paid to NY (no box 17 amounts original or corrected) and you have no other NY state income, then you don't need to file in NY; there will not be a NY W2 line (box 15) entered in TurboTax.  

If, however, there were taxes withheld/paid to NY (box 17) then you will need to file as NY nonresident to get those taxes refunded.  If that is the case you will need to enter the box 16 wages for NY from the original form in TurboTax as you can't enter taxes withheld from zero income. 

To generate the NY nonresident return, in the "My Info" section, scroll down to "Other state income" and answer "Yes" you made money in another state and select "NY" from the dropdown list.