Scorp shareholder lives in different satate

[BOB W]

I have a sole shareholder of an S Corp where he operates his business in NYS, BUT he lives in FL. He has employees that work and live in NY. Shareholder and employees get W-2s from NY. Is shareholder responsible for NYS tax? He has no days in NYS in 2022.

[TAXNJ]

Does this help?

https://schanelcpa.com/i-live-and-work-in-different-states-tax-considerations/

or

https://tax.custhelp.com/app/answers/detail/a_id/571/~/i-don’t-live-in-new-york-city%2C-but-i-earn-income-there.-am-i-subject-to-a-new

[New York Enrolled Agent]

I have a sole shareholder of an S Corp where he operates his business in NYS, BUT he lives in FL. He has employees that work and live in NY. Shareholder and employees get W-2s from NY. Is shareholder responsible for NYS tax? He has no days in NYS in 2022.

You should review NYS Tax Law section 631(a) which discusses NY source income relevant to your question.