By Laura Saunders, includes “The new popularity of remote work is putting a spotlight on income taxes that New York and five other states impose on workers living out of state. … It’s known as the “convenience” rule. In a nutshell, it says that if a person has a job based in one state but lives and works in another state out of convenience rather than because the employer requires it, then that person owes income tax to the state where the job is based.”