If you either: (A) are domiciled in New York State; OR (B) maintained a permanent place of abode AND spent 184 days or more in New York State, you must file a resident tax return, Form IT-201, regardless of the location where you may have been working or telecommuting from in 2020.
If you do not satisfy these criteria, you are considered a nonresident. However, you still may owe New York State income tax even if you are working or telecommuting from a location outside of the state in 2020. In this case, you would file a nonresident tax return, Form IT-203.
For more information, refer to the New York State Department of Taxation and Finance official website.