New York Tax – Telecommuting

Client lived and worked in New York City. Last March due to COVID concern he left New York State. Lease on his apartment ended in November. Client is still not living in New York State. He has two w-2’s both show all wages being taxed to New York State. But only one shows New York City taxable income and withholding. With New York telecommuting rules, I not sure if he should be only subject to New York tax through March or would it be when his lease expired or is he still a subject to New York tax because of the telecommuting rules?

The other question would be regarding New York City tax but it appears that it would end when he moved out of the city.

Any guidance would be greatly appreciated.

I don't have a cite, but NY adopted a gotcha rule in 2020 that says that if you have earnings from NY and you kept a residential quarters (apt) in NY, then he's taxed as a resident of NY. Also,if you telecommuted from your "residence" (not an office) in another state.

I think you'd be hard-pressed to change residency before the lease expired. You'll need to examine domicile issues, etc. You could have statutory residency in the state they lived in after NY too. I agree with mariaku that NY did say if you're working for a NY-based employer from out-of-state, the wages are still NY wages. Was the out-of-state office a bona fide employer office using the factor tests here?
https://www.tax.ny.gov/pdf/memos/income/m06_5i.pdf

if you have 'unfettered access' to an apartment in NYC, you pay NYC taxes.

Can google Tim Noonan and Mark Klein of Hodgson Russ...they write alot of articles on the topic