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New York Considers Nonresident Remote Workers Taxable

Oct. 26, 2020, 8:43 PM

Days worked by New York nonresidents who normally work in New York, but are working remotely in a different state during the coronavirus pandemic, are generally still considered days worked in New York, the state Department of Taxation and Finance said.

The only exception is if the employee’s home office meets New York’s convenience-of-the-employer test, the department said in a list of Covid-19-related frequently asked questions and answers updated Oct. 19.

The test requires that the employee’s home office contain or be near specialized facilities not available at the employer’s place of business. The home office must also meet some ...

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