New York Preparers? - Temporary worker required to file/pay NY tax?

[gfizer]

I have a client who is a self-employed heavy equipment operator.  He is resident of Kentucky. He has been contracted to do a job in Hudson, NY.  He expects the job will take him approximately two months to complete.  Is he going to have a New York tax liability and/or filing requirement for 2022? 

Thanks!

[schirallicpa]

NYS sourced income is taxed by NY.  He may be able to keep under the radar if the 1099 is not addressed from NY.  Since it's not W2 income, you don't have to worry about NYS withholdings triggering a return.  Just sayin.....

I have a lot of PA clients that trip over the border to do contract work.  The allocation worksheet on Form IT-203 is pretty staightforward.  

[Sara EA]

He will owe NY tax but will get a credit in KY, so total tax paid will be roughly the same.  There will be extra cost for the NY return though.

[Gail in Virginia]

I am just wondering if he has any extra business licenses or taxes that need to be addressed as a contractor working in New York, even if it is only one job for two months.

[Medlin Software, Dennis]

Likely, yes.  Employer's are "supposed" to register/report in each locality they perform work (some exceptions, but not many).  Businesses should have a license in each jurisdiction as well.  I happen to peruse our local licenses from time to time, and there are many from out of town and out of the state.

Or in my personal case, I have to have a local license (as expected), but being a home office, I must have and maintain a PO Box, as we are not allowed any reference to, publication of, or use of our home address, other than for mail.  (Exceptions are for things like piano or swimming lessons).

It is safe to assume every jurisdiction wants a cut, so always look for the license/permit authority.  Could even need an addendum or alternate insurance policy.

[Lee B]

If he was working in my state for 2 months, he would have to register with the Construction Contractors Board, providing proof of liability and worker's comp insurance and post a performance bond. He also might have to pay several different district and or local SE taxes.