Tools

NY convenience-of-the-employer rule.

4 questions. Find out if your wages are sourced to New York for state tax.

New York's convenience-of-the-employer rule sources telecommuting wages to NY when a non-resident works for a NY-based employer out of personal convenience rather than employer necessity. This catches many remote workers based in NJ, CT, FL, or PA. Take the 4-question check.

NY convenience-of-the-employer rule — applicability check

Four questions. Find out whether your remote-work wages are sourced to New York for state tax. Nothing is sent or stored.

1. Is your employer based in New York State (any office, branch, or assigned location in NY)?

Yes — my employer has a NY presence No — my employer has no NY office or assigned NY location

2. Are you a New York resident?

Yes — I'm a NY resident No — I live in another state (NJ, CT, FL, PA, etc.)

3. During the year, did you perform any work at a New York location (your employer's NY office, a NY client site, or a NY assignment)?

Yes — I worked in NY for at least some days No — I worked entirely outside NY (e.g., from my home or out-of-state location only)

4. For the work you did from outside NY: was it required by your employer (no NY office available to you, no NY assignment given, employer-mandated remote-work policy with no in-state alternative), OR was it your personal preference / convenience?

Required by employer — there was no NY office or assignment available to me Personal preference — I chose to work from outside NY for my convenience Not applicable — all my work was performed in NY

Heads up. The convenience-of-the-employer rule has nuanced fact patterns (court rulings on specific scenarios, employer-required vs. employer-permitted, multi-state work patterns, etc.). This tool covers the standard pattern. For complex situations — particularly equity comp or executive comp with NY allocation issues — book a Discovery Exchange.

NY-source wages on your return this year?

Book a free 15-minute Discovery Exchange. We'll walk through your specific NY exposure, the resident-state credit calculation, and whether you should challenge any incorrect NY-sourcing.

Book a Discovery Exchange →

More on this rule: New York state tax guide →