Updated for 2026 · 9 NY State Tax Brackets + NYC Local Tax
New York Paycheck Calculator — State + NYC/Yonkers Local Tax · Free 2026
Free New York paycheck calculator 2026. See your exact take-home after federal tax, NY State tax (4%–10.9%), NYC or Yonkers local tax, and FICA.
NY state tax: 4%–10.9%
NYC local tax: 3.078%–3.876%
Min wage: $16.00–$17.00/hr
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New York W-4/IT-2104 note: New York requires both a federal W-4 and a state Form IT-2104. If you live in New York City or Yonkers, your employer withholds a third layer — local resident tax — in addition to federal and NY State tax. Commuters into NYC who live elsewhere never pay NYC local tax.
Note: New York State income tax uses 9 progressive brackets (4%–10.9% for 2026). NYC and Yonkers residents pay an additional local resident tax on top of state tax. This estimate uses 2026 IRS Publication 15-T federal withholding tables and 2026 NY State withholding tables (NYS-50-T-NYS). Actual withholding may vary based on your W-4/IT-2104 elections and payroll system.
Note: If your actual paycheck is lower than this estimate, check spread-of-hours pay, NYC/Yonkers local tax withholding, or deduction differences against our pay stub guide.
✓ Reviewed for AccuracyReviewed by Jordan Ellis — Senior Payroll & Tax Analyst · Last reviewed: June 2026
4%–10.9%New York State income tax — 9 progressive brackets for tax year 2026
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+3.078%–3.876%Additional NYC resident local tax — Yonkers residents pay a surcharge instead
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$17.00 / $16.00 per hr2026 minimum wage — NYC/Long Island/Westchester vs. rest of New York State
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Spread-of-hoursExtra pay owed when a workday exceeds 10 hours
Section 1 — Free Tool
New York Paycheck Calculator 2026
New York has one of the most layered tax systems in the country: federal income tax, 9-bracket NY State income tax, FICA — and, if you live in New York City or Yonkers, a third layer of local resident tax. Enter your pay details below to see an exact breakdown for your specific situation, or see our guide to how to read your pay stub for what each of these lines will look like on your actual paycheck. Comparing to another state? Use the main paycheck tool.
🗽 New York Has 9 State Tax Brackets Plus Local Add-Ons
New York State income tax runs from 4% to 10.9% for 2026 across nine progressive brackets. If you live in one of NYC's five boroughs, you also pay a local resident tax of 3.078%–3.876% on top of state tax — a combined burden that makes New York City one of the highest-taxed jurisdictions in the country for high earners. Yonkers residents pay a surcharge instead. Everyone else in New York State pays state tax only, with no local income tax layer.
Section 2 — New York Tax Structure
New York's State & Local Income Tax — What It Means for Your Paycheck
Unlike zero-tax states, New York taxes wage income at both the state level (always) and the local level (NYC and Yonkers residents only). Understanding which layers apply to you is the first step to reading your pay stub correctly.
2026 New York State income tax brackets — single filers
Taxable Income
Marginal Rate
$0 – $8,500
4.0%
$8,500 – $11,700
4.5%
$11,700 – $13,900
5.25%
$13,900 – $80,650
5.5%
$80,650 – $215,400
6.0%
$215,400 – $1,077,550
6.85%
$1,077,550 – $5,000,000
9.65%
$5,000,000 – $25,000,000
10.3%
Over $25,000,000
10.9%
Real-world example: A single filer with $100,000 of NY taxable income (after the $8,000 standard deduction) owes approximately $5,432 in New York State tax alone — an effective state rate of about 5.4%. A NYC resident at the same income adds roughly $3,200–$3,600 more in local tax, pushing the combined state + local burden to nearly 9% before federal tax and FICA are even considered.
Escaping NYC local tax: NYC local resident tax applies only if you actually live in one of the five boroughs. Commuters who live in New Jersey, Connecticut, Westchester, Long Island, or anywhere else outside NYC and work in Manhattan pay New York State tax on their NY-source wages but owe zero NYC local tax — a meaningful, legal savings that factors heavily into where many people choose to live relative to their NYC job.
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NYC & Yonkers Local Tax — Who Actually Pays It
Only New York City residents (any of the five boroughs) pay NYC local resident tax, at rates from 3.078% to 3.876% depending on income. Yonkers residents pay a local surcharge equal to 16.75% of their NY State tax liability instead. Everyone else in New York — Buffalo, Rochester, Syracuse, Albany, Long Island, and the rest of the state — pays NY State tax only, with zero local income tax layer.
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The "Convenience of the Employer" Rule
New York's convenience-of-the-employer rule is one of the most consequential — and surprising — rules for remote workers. If your employer is based in New York and you work remotely from another state purely for your own convenience (not because your job requires it), New York can still tax those wages as New York-source income. Only work days where your home office genuinely qualifies as a "bona fide employer office" escape this rule. This has triggered significant remote-work tax disputes since 2020.
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2026 Rate Cuts — What Actually Changed
Chapter 59 of the Laws of 2025 reduced New York's first five state tax brackets by small amounts (roughly 0.1 percentage point in several brackets), effective for paychecks starting January 1, 2026, with an additional 0.1-point cut to come in 2027. The three highest brackets — 9.65%, 10.3%, and 10.9% — are unchanged and extended through 2032. For most middle-income filers, the 2026 cut is worth roughly $30–$80 per year — a modest, not transformative, reduction.
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MCTMT — A Tax Most Employees Never See Directly
The Metropolitan Commuter Transportation Mobility Tax (MCTMT) funds the MTA and applies to employers and certain self-employed individuals within the Metropolitan Commuter Transportation District (NYC and surrounding counties), based on payroll expense. It is an employer-side or self-employment tax — it does not appear as a line-item deduction on a typical W-2 employee's pay stub, but it's a real cost baked into doing business in the region.
Section 3 — Paycheck Breakdown
How Your New York Paycheck Is Calculated — Step by Step
New York's paycheck math has more layers than most states — federal tax, state tax, potentially local tax, and FICA. Here is the complete calculation sequence for a New York employee, with specifics relevant to New York's dominant industries: finance, healthcare, technology, and professional services.
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Step 1: Gross Pay — Starting Point
Annual salary ÷ pay periods (salaried), or hours × hourly rate (hourly) — use our salary-to-hourly converter if you need to switch between the two. New York minimum wage for 2026: $17.00/hr in NYC, Long Island (Nassau/Suffolk), and Westchester County; $16.00/hr in the rest of the state. For tipped hospitality workers: cash wage plus tip credit must together reach the applicable regional minimum wage. For overtime-eligible workers: New York follows the federal FLSA rule — overtime after 40 hours in a workweek — but also has a unique "spread of hours" pay rule: if your workday spans more than 10 hours (start to finish, including unpaid breaks), you're owed one additional hour at the minimum wage rate. See Section 4 for full overtime and spread-of-hours rules.
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Step 2: Pre-Tax Deductions — Reduce Both Federal and State Taxable Income
Traditional 401(k) contributions (up to $23,500/yr in 2026, plus $7,500 catch-up if age 50+), HSA contributions ($4,300 single / $8,550 family), and Section 125 health/dental/vision premiums reduce federal taxable wages — and in New York, they reduce your state taxable income too, since New York generally follows the federal treatment of these deductions (see our full deduction breakdown). This makes pre-tax contributions especially valuable in New York, since they shrink your income across two tax layers (three if you're an NYC resident) at once.
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Step 3: Federal Income Tax
Your employer applies 2026 IRS Publication 15-T withholding tables based on your W-4 elections. Key 2026 brackets (single): 10% on income to $11,925; 12% on $11,925–$48,475; 22% on $48,475–$103,350; 24% on $103,350–$197,300. Most New York workers earning $50,000–$150,000 fall predominantly in the 22%–24% marginal brackets.
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Step 4: New York State Income Tax
New York applies its own 9-bracket progressive schedule (4%–10.9% for 2026) to your NY taxable income, after subtracting the NY standard deduction ($8,000 single / $16,050 MFJ / $11,200 head of household). Your employer withholds based on your Form IT-2104 elections using the 2026 NYS-50-T-NYS withholding tables. This is a real, substantial deduction — unlike zero-tax states, New York State tax is calculated and withheld from every paycheck.
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Step 5: NYC or Yonkers Local Tax (If Applicable)
If you are a New York City resident, your employer withholds an additional local resident tax of 3.078%–3.876% based on your income, using Publication NYS-50-T-NYC. Yonkers residents pay a surcharge equal to 16.75% of their NY State tax liability, using Publication NYS-50-T-Y. If you live anywhere else in New York — including if you commute into NYC for work but live outside the five boroughs — this step does not apply to you at all.
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Step 6: FICA — Social Security + Medicare
Social Security: 6.2% on wages up to $184,500 (2026 SS wage base). Medicare: 1.45% on all wages. Additional Medicare Tax: an extra 0.9% on wages exceeding $200,000 ($250,000 for married filing jointly). FICA applies identically regardless of New York State or NYC tax status.
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Step 7: Post-Tax Deductions — Roth 401(k), Garnishments, Union Dues
Post-tax deductions come out after all tax calculations and do not reduce taxable income. Common examples for New York workers: Roth 401(k) contributions, court-ordered wage garnishments (child support, student loans), and union dues — New York has a substantial union presence in the public sector, healthcare, and building trades, making union dues a common post-tax deduction. New York law requires written authorization for most voluntary post-tax deductions.
Section 4 — New York Labor Law
New York Payroll Laws — Overtime, Spread of Hours & Pay Timing
New York has several wage-and-hour rules most other states don't have at all — spread-of-hours pay and call-in pay among them. Here's what actually governs your New York pay stub.
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New York Overtime — Federal Threshold, Plus a Unique Spread-of-Hours Rule
New York follows the federal FLSA weekly overtime threshold, but layers on protections most states don't have:
Hours over 40 in a workweek trigger 1.5× your regular rate — the standard federal threshold, and New York's only overtime trigger
No daily overtime — a long single shift does not by itself trigger overtime as long as your weekly total stays at or under 40 hours
Spread-of-hours pay: if your workday spans more than 10 hours from start to finish (including unpaid breaks), most non-exempt New York workers are owed one additional hour of pay at the minimum wage rate — this is separate from and in addition to any overtime owed
Call-in pay: in several industries (notably hospitality and building service), employees who report to work as scheduled but are sent home early must still be paid for a minimum number of hours
Salaried "exempt" classification does not automatically excuse an employer from overtime — the employee must actually meet the federal duties test and earn at least the applicable salary threshold, which in New York is higher than the federal minimum in NYC, Long Island, and Westchester.
Common issue: Spread-of-hours pay is one of the most frequently missed obligations in New York's restaurant and retail industries, where split shifts and long single-day schedules are common.
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New York Pay Frequency & Final Paycheck Rules (NY Labor Law § 191)
New York Labor Law requires manual workers to be paid weekly and most clerical/other workers at least semi-monthly, with specific frequency rules varying by job classification. Employers must notify employees of their designated paydays.
Final paycheck on termination or resignation: Whether you were fired, laid off, or quit voluntarily, New York requires your employer to pay all wages earned through your last day of work no later than your next regularly scheduled payday. There is no faster mandatory deadline for involuntary terminations under New York law — unlike states such as California (immediate). See our final paycheck rules guide for the full state-by-state picture.
New York requires final wages to be paid no later than the next regularly scheduled payday, whether you were fired, laid off, or quit voluntarily — see our final paycheck rules guide for how this compares to other states.
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New York Tipped-Wage Rules
New York allows a tip credit, but the exact cash wage and credit amount vary by region and industry (hospitality vs. all other tipped occupations):
In NYC, Long Island, and Westchester (2026 minimum wage $17.00/hr): tipped food service workers may be paid a cash wage as low as approximately $13.60/hr, using a tip credit of about $3.40/hr
In the rest of New York State (2026 minimum wage $16.00/hr): tipped food service workers may be paid a cash wage as low as approximately $12.80/hr, using a tip credit of about $3.20/hr
Cash wage + tips must equal at least the full regional minimum wage for every workweek — if they don't, the employer must make up the shortfall
Tip pooling among employees is allowed, but managers, supervisors, and owners cannot participate
New York's tip credit rules are more detailed than most states', with separate cash-wage floors for the hospitality industry versus other tipped occupations — always verify the current NYS Department of Labor wage order for your specific industry
Tip credit varies by region & industryTips + cash must reach full minimum wageManagers barred from tip pools
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New York Paycheck Deduction Rules — What Employers Can and Cannot Deduct
New York Labor Law § 193 is notably strict: employers generally cannot make deductions from wages beyond those required by law (taxes, garnishments) unless the deduction is expressly authorized in writing by the employee and falls into a specific permitted category (health insurance premiums, retirement contributions, certain repayments of wage advances, etc.).
Prohibited deductions include charges for spoilage, breakage, cash shortages, or lost property in most circumstances — these are frequently challenged as illegal under New York law even with an employee's signed agreement, since New York's permitted-deductions list is narrower than many other states'. New York also requires payout of accrued, unused vacation at separation if the employer's own written policy doesn't explicitly state otherwise.
Section 5 — Compare State Tax Burden
New York vs. Other States — Complete Tax Comparison
New York consistently ranks among the highest overall tax burden states, especially for NYC residents facing all three layers — federal, state, and local. Here's how New York's combined burden compares to nearby high-tax states and to states with no income tax at all.
State
Income Tax
Sales Tax (combined)
Property Tax (avg)
Overall Worker Burden
Key Trade-off
New York ⭐
4%–10.9% (+NYC 3.078%–3.876%)
4%–8.875%
Moderate–High
High
Highest combined burden in NYC; zero local tax outside NYC/Yonkers
New Jersey
1.4%–10.75%
6.625%
Very High
High
Highest property taxes in the US; no local income tax layer
California
1%–13.3%
7.25%–10.75%
Moderate
High
Highest top marginal rate in the US; no local income tax layer
Connecticut
2%–6.99%
6.35%
High
Moderate–High
No local income tax; high property tax in Fairfield County
Florida
0%
6.0%–8.0%
Moderate–High
Low
Zero income tax; rising property insurance and hurricane risk
Texas
0%
6.25%–8.25%
Very High
Moderate
Zero income tax offset by among the highest property taxes in the US
New York's competitive position: New York offers unmatched access to finance, media, healthcare, and professional-services careers concentrated in NYC — but at a real cost. A NYC resident earning $150,000 can face a combined state + local marginal rate approaching 14% before federal tax, among the highest in the nation. Outside the five boroughs, New York's tax burden drops meaningfully — no local income tax layer, and several upstate counties have a notably lower cost of living than the city.
New York shares its local-tax-layered structure with three other states we cover: New Jersey and California, both already in the table above, plus Maryland, where every county levies its own local income tax on top of the state rate. Workers relocating from a no-tax state like Florida or Texas should expect the biggest adjustment of any move in either direction on this site.
Section 6 — Region-Specific Rules
New York Region-by-Region Paycheck & Tax Rules
New York's tax and wage rules vary more by region than almost any other state — local income tax applies only in NYC and Yonkers, minimum wage differs between NYC/Long Island/Westchester and the rest of the state, and sales tax ranges from 7% to 8.875% depending on where you are. Here is what workers in each major New York region need to know.
🗽 New York City (Manhattan, Brooklyn, Queens, The Bronx, Staten Island)
Population: ~8.3M · All five boroughs · Finance, media, healthcare & professional services hub
Sales tax: 8.875% combined (4% state + 4.5% NYC local + 0.375% MTA/MCTD surcharge) — uniform across all five boroughs.
Income tax: NY State tax (4%–10.9%) plus NYC resident local tax (3.078%–3.876%) if you live in any of the five boroughs. Commuters who live outside NYC pay NY State tax only on NYC-source wages — no NYC local tax.
Minimum wage: $17.00/hr in 2026 — the highest regional tier in New York State.
Finance & professional services wages: NYC is a global finance and media capital; salaries in finance, law, tech, and consulting run well above the city's minimum wage, though the combined state + local tax burden on high earners is among the steepest in the country.
Sales tax: 8.625% in most of Nassau and Suffolk counties.
Income tax: NY State tax only — Long Island has no local income tax layer, even though it shares the $17.00/hr minimum wage tier with NYC.
Minimum wage: $17.00/hr in 2026 — same top tier as NYC and Westchester.
Healthcare & aerospace wages: Long Island hosts major hospital systems, aerospace and defense contractors, and a large higher-education sector. Many residents commute into NYC for finance and professional-services jobs, paying NY State tax but no NYC local tax since they don't reside in the city.
Sales tax: 8.625%No local income taxMin wage: $17.00/hr
🌳 Westchester County (Yonkers, White Plains, New Rochelle)
Sales tax: 8.375% in most of Westchester County; Yonkers is higher at 8.875%, matching NYC.
Income tax: NY State tax for all Westchester residents. Yonkers residents additionally pay a local surcharge equal to 16.75% of their NY State tax liability — the only place in Westchester with a local income tax layer. White Plains, New Rochelle, and the rest of the county have no local income tax.
Minimum wage: $17.00/hr in 2026 — same top tier as NYC and Long Island.
Corporate & healthcare wages: Westchester hosts numerous corporate headquarters and major hospital systems, with many residents commuting into Manhattan.
Sales tax: 8.375%–8.875%Yonkers has local surchargeMin wage: $17.00/hr
🦬 Erie County (Buffalo, Cheektowaga)
Population: ~950K · Anchor of Western New York · Healthcare, manufacturing & education hub
Sales tax: 8.75% combined in Erie County — among the higher rates upstate.
Income tax: NY State tax only — no local income tax in Buffalo or anywhere in Erie County.
Minimum wage: $16.00/hr in 2026 — the "rest of state" tier, one dollar below the NYC/Long Island/Westchester rate.
Healthcare & manufacturing wages: Buffalo's economy centers on healthcare systems, advanced manufacturing, and a growing renewable-energy sector. Cost of living runs substantially lower than downstate New York, meaning the same NY State tax burden takes a smaller bite relative to local wages and housing costs.
Sales tax: 8.75%No local income taxMin wage: $16.00/hr (rest-of-state tier)
Remote workers — important note: New York's "convenience of the employer" rule means that if you work remotely for a New York-based employer but live elsewhere, New York may still tax those wages as New York-source income unless your remote arrangement meets specific "bona fide employer office" tests. This is one of the most aggressive remote-work tax rules of any state and has led to significant disputes since 2020. If your employer is based in New York and you work remotely from another state, consult a tax professional — the default assumption should not be that you owe no New York tax.
📋 Section 7 — New York Paycheck Accuracy Checklist
Does Your New York Paycheck Add Up?
New York has several state-specific pay rules that are easy to miss — especially spread-of-hours pay and NYC's complex tax withholding. Here are the most common items to check:
✓Exempt classification requires meeting the federal duties test and New York's higher salary threshold, not just a salaried title
✓Spread-of-hours pay owed when a workday exceeds 10 hours — one of the most frequently missed New York-specific rules
✓Overtime paid at 1.5× for hours over 40 in a workweek
✓Call-in pay owed when a scheduled shift is cancelled or cut short, in industries where it applies
✓Final paycheck due on the next regular payday after termination or resignation
✓Deductions beyond New York's specific permitted categories under Labor Law § 193 generally require your written consent
If your paycheck doesn't match these rules, compare it against our pay stub guide first. For unresolved pay disputes, file a free complaint with the New York State Department of Labor.
Section 8 — Frequently Asked Questions
New York Paycheck Calculator — FAQ
Answers to the most-searched questions about New York take-home pay, state and NYC/Yonkers local tax, overtime and spread-of-hours rules, and wage claims — verified against the New York Tax Law, New York Labor Law, IRS 2026 guidance, and New York State Department of Labor publications.
Take-Home Pay Guide
How Much Is Taken Out of My Paycheck in New York?
New York workers see three or four separate deductions on every paycheck: federal income tax, NY State tax, FICA, and — if you live in NYC or Yonkers — local resident tax. For a Buffalo-area worker earning $60,000/year (bi-weekly, single filer), expect roughly $193 in federal tax, $104 in NY State tax, $143 in Social Security, and $33 in Medicare — leaving approximately $1,834 per paycheck. An NYC resident at the same salary pays an additional ~$73 in local tax per paycheck, netting approximately $1,761 instead.
Worked Example
🗽 New York: Real Paycheck Breakdown 2026
Rest of New York State (no local tax) · Single filer · Bi-weekly pay (26 paychecks/year)
Annual Salary
$60,000per year
Take-Home (Bi-weekly)
$1,834
Gross (bi-weekly)
$2,307.69
— Federal Income Tax
-$193
— New York State Tax
-$104
— Social Security + Medicare
-$177
Net Take-Home Pay
$1,834
Key insight: An NYC resident earning the same $60,000 salary pays an additional ~$1,891/year in NYC local tax, reducing bi-weekly take-home to approximately $1,761 — about $73 less per paycheck than an otherwise-identical worker living outside the five boroughs.
Salary Calculator
New York Salary Calculator — Take-Home Pay With State & Local Tax
Converting a New York annual salary to net take-home requires accounting for federal tax, NY State's 9-bracket progressive schedule, FICA, and — for NYC and Yonkers residents — a local tax layer on top. At $75,000/year outside NYC, total deductions run approximately 26%–29% of gross. An NYC resident at the same salary sees total deductions closer to 29%–32%, once local tax is included. High earners in NYC face the steepest combined marginal rates in the country — approaching 14% in state + local tax alone above roughly $1 million in income, before federal tax.
New York State income tax uses 9 progressive brackets for 2026, ranging from 4% on the lowest income to 10.9% on income over $25 million. A single filer with $100,000 of NY taxable income (after the standard deduction) owes approximately $5,432 in state tax alone.
Chapter 59 of the Laws of 2025 reduced the first five brackets by small amounts starting January 1, 2026, with an additional cut scheduled for 2027. The top three brackets — 9.65%, 10.3%, and 10.9% — are unchanged and extended through 2032. New York State tax applies to every New York resident regardless of where in the state you live.
No. NYC local resident tax applies only if you actually live in one of the five boroughs. Commuters who live in New Jersey, Connecticut, Long Island, Westchester, or anywhere else outside New York City pay New York State tax on their NY-source wages, but owe zero NYC local tax — even if they work in Manhattan every day.
This is a meaningful, entirely legal savings that factors into where many NYC-area workers choose to live. At $100,000 of NY taxable income, NYC local tax adds roughly $3,200–$3,600 per year for residents — money that a commuter living just outside the city line never pays.
New York's minimum wage for 2026 is $17.00 per hour in New York City, Long Island (Nassau and Suffolk counties), and Westchester County, and $16.00 per hour in the rest of New York State. This two-tier system reflects the higher cost of living in the downstate region.
Both tiers are scheduled to continue rising with inflation-indexed adjustments in future years under New York's minimum wage law. Tipped food service workers may be paid a lower cash wage plus tip credit, provided total pay reaches the applicable regional minimum.
Spread-of-hours pay is a New York-specific rule requiring most non-exempt employees to receive one additional hour of pay at the minimum wage rate whenever their workday spans more than 10 hours from start to finish — including unpaid breaks. This applies regardless of how many hours were actually worked during that span.
This is separate from and in addition to any overtime owed. It's most commonly missed in industries with split shifts, such as restaurants and retail, where an employee might work a lunch shift, have several unpaid hours off, then return for a dinner shift — spanning well over 10 hours total even though actual hours worked stay under 8.
Under New York Labor Law Section 191, your employer must pay all wages earned through your last day of work no later than your next regularly scheduled payday — whether you were fired, laid off, or quit voluntarily. There is no faster mandatory deadline under New York law.
File a complaint with the New York State Department of Labor if your final paycheck is late or short.
New York's base state sales tax is 4%. New York City adds a 4.5% local tax plus a 0.375% Metropolitan Commuter Transportation District surcharge, for a combined rate of 8.875% — uniform across all five boroughs (Manhattan, Brooklyn, Queens, The Bronx, and Staten Island).
Rates elsewhere in the state range from about 7% to 8.75% depending on county and city — Yonkers matches NYC at 8.875%, while some upstate counties sit closer to 7%–8%. Clothing and footwear items under $110 are exempt from both state and NYC local sales tax.
No — MCTMT (the Metropolitan Commuter Transportation Mobility Tax) is not deducted from employee paychecks. It's an employer-side or self-employment tax that funds the MTA, based on payroll expense within the Metropolitan Commuter Transportation District (NYC and surrounding counties).
As a New York W-2 employee, your paycheck deductions are federal income tax, New York State tax, NYC or Yonkers local tax if applicable, and FICA — MCTMT is not one of them, even though it's a real cost baked into your employer's cost of doing business in the region.
Possibly yes, even though you don't live in New York. Under New York's "convenience of the employer" rule, if your employer is based in New York and you work remotely from another state for your own convenience rather than a genuine business necessity, New York can still tax those wages as New York-source income.
Only work days where your home office meets specific "bona fide employer office" criteria escape this rule. This is one of the most aggressive remote-work tax rules of any state, and has generated significant disputes since 2020. Consult a tax professional if your employer is based in New York and you work remotely elsewhere — don't assume you automatically owe no New York tax.