> ok i work 100% remote, can I claim my sisters address in Texas in texas for my payroll and actaully live in new york?
That’s an entirely different issue. Yes, New York state will likely take issue with the scenario you describe, but not at the federal level (what this thread is about). Further nobody, but you, was indicating lying about their address.
Reread their post again, there is no mention of lying about their address to their employer. Based on your other comments, it seems you assume that all employers wouldn’t maintain a salary if someone moves, which isn’t true (yes, it’s common for employers to adjust salaries for that reason, but it’s not an automatic given).