Mariana, unfortunately you have moved away from the state which stands alone in its aggressive approach to collecting taxes from telecommuters. Specifically, if you worked in New York, then moved elsewhere and continued to work remotely for the same company, they presume that you will still be taxed as a New York resident, and place upon you the burden of justifying otherwise. Specifically, a telecommuter is considered to be working "in state" and subject to New York taxes unless they prove that they have established a bona fide employer office at their new location. The criteria for that are outlined in a memorandum issued by the New York State Department of Taxation and Finance, in 2006.
In other states, a worker who leaves the state and telecommutes becomes subject to the tax laws of the new state of residence. New Hampshire, another state with no income tax, has filed a lawsuit against New York to resolve this issue. Similar litigation is being pursued by New Jersey, Connecticut, Hawaii, and Iowa. But until that issue is resolved, unless you can meet New York's stringent standards for a bona fide employer office, you must continue to pay New York taxes.
Nick K, EA
