New York’s infamous "Convenience of the Employer" rule remains a critical threat to remote workers and their employers in 2026. Recent Administrative Law Judge (ALJ) decisions, including the 2024 Bryant case, have sent a clear message to the professional community:
To avoid New York sourcing of 100% of your wages, you must move beyond verbal assertions. You need a contemporaneous, objective record of your physical presence.
The most effective way to bypass the convenience rule is to establish that you are 100% remote and never report to the New York office. Under longstanding case law (Matter of Hayes v. State Tax Commn.), remote workers who have no obligation to report to NY and who physically spend zero days in the state are generally not subject to the rule.
The App's Value: Domicile365 provides the "Negative Proof" required to show you never stepped foot in New York, shielding your entire salary from NY sourcing.
If you do visit the New York office, the state presumes every other remote day was for your "convenience." To rebut this, you must prove the remote work was a Business Necessity. ALJs have indicated that proving an office was closed or that specialized equipment was required at a specific location is essential.
The App's Value: Match your GPS logs with office closure notices or employer directives to build an "Audit Defense File" that proves your location was mandated, not optional.
In Matter of Bryant (DTA 830818), the taxpayer lost because they failed to provide documentary proof that their office was closed and they were ordered to work from home.
Conclusion: "Proof would have been particularly useful." Domicile365 is that proof.
Establishing a "Bona Fide Employer Office" requires meeting complex factors. One primary factor is showing the home office is the Primary Place of Business. Automated logs provide the definitive day count to support this claim.
Implementing an audit defense shouldn't compromise employee privacy. Domicile365 provides high-level jurisdictional data (State/City) required to establish the "0-Day Shield" or "Bona Fide Office" without tracking exact street-level movements. Secure your organization with a platform that HR and employees can both trust.
Read our GPS Policy GuideProve you were 100% remote outside of NY to invoke the Hayes shield and avoid the convenience rule entirely.
Replace unreliable testimony with timestamped, GPS-verified location data that ALJs and auditors recognize.
If you work from multiple homes, prove which specific location you were mandated to work from for employer necessity.
Don't let an audit determine your tax sourcing based on a lack of data. Protect your organization and your employees today.
Domicile365