I have a Florida SUB S corporation and my primary residence is in Florida. I have a home in NYS and am a non resident. I live in NYS less than six months. While I am in NYS I work on my business from my home. Am I required to file an NYS corporate tax return.

Thanks for the help.

Does your S Corporation conduct business in NYS, that is, do you have any factors that NY State can show nexus to NY State. The factors are Rent, Fixed Assets, Payroll and Sales in NY State.

If you have none of these factors related to NY State, than you would generally not be required to file a corporation tax return in NY State.

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Ask TaxGuru Please refer to the legal disclaimer.

I only use a telephone and computer from my home to conduct business while staying in NYS. I don't claim any homeoffice expenses, no payroll in NY (my w2 is for Florida as owner employee) and no fixed assets. I have clients in various states that pay for my services (professional editing) and they mail their payments to me. I have no sales tax. Thanks for the help.