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. |