N.Y. Comp. Codes R. & Regs. tit. 20, § 267.2
Nonresident individuals deriving gross income from the business of farming, and individuals whose gross income includes salaries, wages or similar compensation for personal services rendered, are required, with respect to such income, to keep such records (including duplicate copies of wage and tax statements furnished by employers) as will enable the State Tax Commission to determine the correct amount of earnings subject to the City of Yonkers earnings tax on nonresidents.