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Old 01-19-2017, 10:24 AM
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NY State Remote Work not in TSB-M-06(5)I

NJ res, NY employer (can only) w/hold NY state taxes. Assigned to a client at its office in NJ. When I work from home, do I have to pay NY taxes per TSB-M-06(5)I?

NY memo TSB-M-06(5)I does not include my situation. I do not know if NY would consider my wages derived from NY when I work from home as I do not fit the statement: "whose assigned or primary work location is in New York State"

I am concerned my small employer would not be able or willing to furnish a statement on behalf to a NY auditor that I was assigned to one of its client's NJ office. Following the NY allocation criteria, I would only be obligated to pay NY state when I physically go to my employer's office to meet. This means I get nearly all NY state tax back (red flag?) and large payout to NJ. My title is consultant, my employer does not have a NJ office, and when I go to the office for my client it is in NJ. When I work from home I am working for the client for which I would have been sitting in its NJ office. I work 100% for this client as a consultant.



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Old 01-20-2017, 02:57 AM
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NJ res, NY employer (can only) w/hold NY state taxes. Assigned to a client at its office in NJ. When I work from home, do I have to pay NY taxes per TSB-M-06(5)I?===> No. Basically, as there is no reciprocal agreement between NJ and NYS, NYS ER usually w/h taxes on out of state I mean NJ EEs?(working in NYS) paychecks; What I mean is that , NYS ER must withhold tax for New York State nonresidents being paid wages for services performed within the state of NYS.

NY memo TSB-M-06(5)I does not include my situation. I do not know if NY would consider my wages derived from NY when I work from home as I do not fit the statement: "whose assigned or primary work location is in New York State"=>As said, UNLESS you are considered to have worked in NYS, NYS ER ?d not w/h taxes from your paychecks as your services are NOT performed within the state of NYS. You need to contact Dept of taxation and finance of NYS for sure. https://www.tax.ny.gov/help/contact/

I am concerned my small employer would not be able or willing to furnish a statement on behalf to a NY auditor that I was assigned to one of its client's NJ office. Following the NY allocation criteria, I would only be obligated to pay NY state when I physically go to my employer's office to meet. This means I get nearly all NY state tax back (red flag?) and large payout to NJ. My title is consultant, my employer does not have a NJ office, and when I go to the office for my client it is in NJ. When I work from home I am working for the client for which I would have been sitting in its NJ office. I work 100% for this client as a consultant.=> As men tioned above, https://www.tax.ny.gov/help/contact/



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