How does New York tax remote workers?

There are a few situations to consider. You may fall into more than one category.

1. I lived in New York.
• If you're considered a full-year or part-year resident of New York, you'll be taxed on all income earned from any source during your time of residency. Be sure to file the appropriate return.
2. I worked remotely from New York.
• New York taxes income earned for personal services performed while in New York (even if you're a nonresident). This includes remote work for an employer or clients based outside New York if you were physically in the state while doing the work.
• You may be able to claim a credit for taxes paid to another state on your resident return for any income required to be reported in multiple states.
3. My employer was based in New York.
• You likely may have to pay tax on income earned working remotely from an employer that is based in New York even if you did not work in New York. Generally, income earned working for a New York employer will be considered taxable in New York unless the nonresident employee is working out of state for the benefit of the employer or the employer has a bona-fide office at the employees home office.
• If you do have taxable nonresident income in New York, you should be able to claim a credit for taxes paid in another state on your resident income tax return. nonresident filing requirement.

If your wages were minimal and you didn't do any other business in New York, it's possible you'll be exempt from filing regardless of residency. See the New York IT-203 or IT-203 instructions for more information.