You can work remotely from home even if it is located in a different state than the H1B employer's office. This holds true even if the employer's head office is in another city/state with a different metropolitan statistical area (called MSA). Please note that if MSA changes, the H1B amendment is necessary to list your home address as one of your work locations. The distance in-state does NOT matter. Your office could be in New York and your home (work location) could be in California. Whatever work location is mentioned in the H1B application holds good.