New York State Updates COVID Telecommuting Rules
New York State has updated the income tax filing requirements and residency FAQ confirming employees of New York State based companies who went remote during the pandemic will still be subject to New York State income tax on their earnings.
Per NYS:
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.
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.