New York Income Allocation

Could be yes or no, depending on your salary, stock options, where you work, etc For 2023, NY IT 203 instructions state:

You must file Form IT-203 if you meet any of the following conditions:

• You have income from a New York State source (see Nonresidents: New York source income) and your New York adjusted gross income (Federal amount column) is more than your New York State standard deduction. Complete Form IT-203, lines 1 through 31 and compare the line 31 Federal amount to your standard deduction from the New York State standard deduction table.
• You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay or from your unemployment insurance benefit payments.
• You want to claim any of the New York State, New York City, or Yonkers refundable or carryover credits.
• You were a part-year resident and you are subject to a separate tax on any lump-sum distributions for your resident period derived from or connected with New York sources (Form IT-230, Separate Tax on Lump‑Sum Distributions). See Other forms you may have to file.
• You incurred a net operating loss (NOL) for New York State personal income tax purposes for the tax year, without incurring a similar NOL for federal income tax purposes. For more information, see New York State net operating loss.

Which for you mainly means taxing income earned while working inside NY. If you go into the office 10 days a year, those 10 days would be taxable to NY. If it is all at home, then NY will not tax your wages. However, if you receive stock options or other income, you may have NY taxable income.