Thanks for your note, certainly something to think about and a grey area as far as we're concerned. I've asked a few CPA friends who have told me I've got a solid case for both if I chose to make it.

I would agree that maternity leave isn't for the convenience of the employer unless she's simultaneously working from home while on maternity leave. Then it gets even greyer because she's (willingly) working through (paid) maternity leave from home.

My position is that if she answers any kind of work e-mail or takes a work call in a day while on maternity leave that would be considered in NJ for convenience of employer and if she does not that would be a NYS day.