Remote Work Taxes: NY’s “Convenience of the Employer” Rule
How remote NY workers can get double-taxed—and why changing domicile to Florida can change the math
If you’re leaving New York for Florida to cut taxes, there’s a catch many movers miss: New York’s “convenience of the employer” rule can keep taxing your wages even after you move—if your job is still tied to a New York office. Here’s what the rule means, how double-tax can happen, and the specific steps that actually shift the math in your favor.
The rule in one paragraph (no jargon)
New York says a nonresident working from home is still doing New York work if their assigned/primary office is in NY and the remote days are for the employee’s convenience, not the employer’s necessity. Those home days count as NY workdays unless you qualify for a narrow “bona fide employer office” exception or your employer truly assigns you to an out-of-state office. NY Tax Department+1
Translation: Move to Florida, keep a NY-assigned job, work from your spare bedroom—New York can still tax your wages as NY-source. Your employer is generally required to withhold NY tax accordingly. NYSSCPA
“Double tax” risk—who’s actually exposed?
If you move to Florida (which has no state income tax), you won’t owe Florida income tax on the same wages. But New York can still tax those wages under the convenience rule, so you pay NY tax until your job assignment changes. There’s no Florida credit, because Florida doesn’t tax income. NY Tax Department
Movers to other taxing states (e.g., NJ or CT) can face true double tax—resident-state tax and NY nonresident tax—with partial relief via credits that don’t always fully eliminate the overlap. (Another reason many choose Florida.)
When New York stops treating your home days as NY work
You need one of the following to break the NY sourcing:
Assigned office changes: Your employer formally reassigns you to a Florida (or other out-of-state) bona fide office as your primary workplace. NY sourcing follows the assigned office, not your mailing address. NY Tax Department
Bona fide employer office (at home): You meet the strict “bona fide office” test (think employer-provided space, required equipment, controlled access, signage/records)—a high bar laid out in NY’s technical memo. NY Tax Department
Employer necessity: You work outside NY because the employer requires it (not your preference). This is facts-and-documents heavy and scrutinized. SALT Savvy
Days you physically work in NY are always NY workdays. Keep immaculate day logs. NY Tax Department
Domicile vs. day-count vs. job assignment (how they interact)
Domicile/residency: To stop being taxed like a full-year NY resident, you must change domicile and avoid “statutory residency” (no NY permanent place of abode and keep NY days below threshold). That’s a separate analysis from the convenience rule. PKF O'Connor Davies
Convenience rule: Sources wages to NY based on your assigned office, regardless of domicile. You could be a Florida domiciliary and still owe nonresident NY tax on wages. NY Tax Department
How to make Florida “stick” for tax purposes (and reduce NY exposure)
1) Move your life—cleanly—to Florida
Establish Florida domicile and paper trail: Florida driver license, voter registration, vehicle registration, doctors/banks, clubs, and—optionally—record a Declaration of Domicile under Fla. Stat. §222.17. Online Sunshine+2Miami-Dade Clerk+2
Claim the Homestead Exemption on your primary Florida home when eligible (separate property-tax benefit, but strong residency evidence).
2) Change your job assignment
Ask HR to reassign you to a Florida office location (real or employer-established). Update internal HRIS, offer letters, and your work location in payroll so withholding follows reality. This is the most reliable way to end NY wage sourcing. NY Tax Department
3) If reassignment isn’t possible, build the bona fide employer office case
NY’s memo lists objective office criteria (employer-provided equipment, secure files/servers, dedicated space used for clients/meetings, etc.). Few home setups qualify—get counsel before relying on this path. NY Tax Department
4) Track days like an auditor would
Keep calendars, travel receipts, mobile location data exports. Your NY in-office days and any NY work travel remain NY-taxable. PKF O'Connor Davies
5) File correctly the year you move
After you break residency, file as a nonresident (Form IT-203) reporting NY-source wages only (plus any other NY-source income like rentals). Allocation hinges on assigned office & physical NY days unless you’ve solved for the convenience rule. NY Tax Department
Quick scenarios (what really happens)
Moved to Tampa; still NY-assigned; fully remote
NY taxes your wages under the convenience rule until HR changes your assigned office or you meet the bona fide office test. Withholdings continue in NY. NY Tax Department+1Moved to Tampa; employer reassigns you to a Florida office
Wages sourced to Florida going forward (no NY tax on home-office days). Only days you physically work in NY are NY-taxable. NY Tax DepartmentOccasional NY trips
Those trip days remain NY workdays and must be allocated as NY-source. Keep logs. NY Tax Department
Employer to-dos (that make or break your outcome)
Update the work location in payroll and HR systems; adjust withholding to stop NY where appropriate. NYSSCPA
Consider establishing a Florida bona fide office for remote staff, with policies and infrastructure that meet the NY memo’s criteria. NY Tax Department
Bottom line
Moving to Florida reduces taxes only if you change both your life and your job assignment.
Without a reassignment (or a true bona fide employer office), New York’s convenience rule can keep your wages NY-taxable, even as a Florida resident. NY Tax Department
Want a clean, customized plan (HR language for reassignment, a day-count tracker, county-by-county domicile steps, and NY/FL filing timelines)? I’ll map it out so your move pays off on day one—and at tax time.
Fernanda Stucken — Tampa Bay Realtor
📧 contact@fernandastucken.com | 📞 (347) 216-6620
