I live in Florida and am working remotely for a company based in New York City

It depends. New York follows the convenience of the employer rule, meaning you may be subject to New York income tax if there’s no business reason why you are working remotely.

Nonresidents don’t have to pay New York City income tax.

New York is aggressive in taxing remote workers; however, court cases have decided that nonresident employers who are not required to work in NY and never work there are not subject to NY income tax. However, your employer may still withhold tax and NY may still audit you.

It’s best to get your employer’s take on your situation.

See the posts by @kristinelbly. She’s a former New York State auditor who works in a State and Local Tax group, specialising in New York State tax matters, at a large law firm.

I work for a NY company, remotely from NC. I spent 1 day in 2017 on site, but my W-2 has full salary in the state earnings boxes for both NC and NY. How can I allocate?

Hello Ck,

New York state has rather complicated rules for determining whether non-residents working remotely should pay NY income taxes or not. This is based on the "Convenience of Employer " test in the link below.

https://www.tax.ny.gov/pdf/memos/income/m06_5i.pdf

For New York City, if you do not live in the city or maintain living quarters within the city, you do not pay New York city tax. Please see the section titled "What’s the difference between filing as resident vs. nonresident?" in the link below.

https://www.tax.ny.gov/pit/file/nonresident-faqs.htm