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Income Taxes › Telecommuting

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Pillsbury - SeeSalt Blog

Try, Try Again—New York’s Convenience of the Employer Rule Sources Nonresident Wages to New York Even During the Pandemic

Pillsbury - SeeSalt Blog on

A New York nonresident taxpayer, Edward Zelinsky, recently filed a notice of exception to a Division of Tax Appeals’ (DTA) determination that he must allocate all his wages to New York under the so-called “convenience of the...more

Rivkin Radler LLP

New York’s Convenience of the Employer Rule – New Jersey and Connecticut Respond

Rivkin Radler LLP on

History is replete with examples of leaders who chose to battle, or who were forced into defending against, enemies on two fronts. Rarely did it end well for the combatant that occupied the middle ground. In a sense, New...more

Goodwin

Luxembourg AIFMs - Post-Pandemic Teleworking Practices

Goodwin on

The COVID-19 agreements regarding taxation and social security legislation for cross-border workers working remotely enacted by Luxembourg with Belgium, Germany and France ended on 30 June 2022. What is the legal...more

Littler

Puerto Rico Enacts New Legislation on Remote Workers of “Out-of-State” Employers

Littler on

On June 30, 2022, the governor of Puerto Rico signed into law Act No. 52 (Act 52-2022), which amended the concept of “engaged in trade or business” under the Puerto Rico Internal Revenue Code of 2011, to address the...more

Akerman LLP - HR Defense

Work From Home – SOS! Post-Pandemic Legal Hazards

Akerman LLP - HR Defense on

The pandemic has revolutionized the workplaces and remote workforces will almost certainly survive the end of the pandemic. A Gallup poll last fall indicated that 61 percent of workers expect to work remotely at least part of...more

Jones Day

Vital Signs: Digital Health Law Update Winter 2022

Jones Day on

Note From the Editors With 2022 well underway, the rapid pace of statutory, regulatory, policy, and industry activities in digital health continues in force. We bring you Vital Signs, a curated, one-stop resource on the most...more

Bond Schoeneck & King PLLC

Employees Telecommuting Across State Lines? 5 Things Nonprofits Should Know 

Bond Schoeneck & King PLLC on

Let’s consider a scene that has become increasingly familiar over the past two years: Nonprofit “A,” an organization exempt from federal income tax under Internal Revenue Code Section 501(c)(3) and headquartered in New...more

Littler

New Jersey Quietly Rolls Back Temporary Suspension of Employer Withholding Rules for Teleworking Employees

Littler on

Effective October 1, 2021, the New Jersey Division of Taxation (the “NJDT”) ended the temporary relief period with regard to employers’ obligation to withhold income taxes for teleworking employees who work in New Jersey.1 ...more

Sullivan & Worcester

The Supreme Court Denies Complaint in New Hampshire v. Massachusetts, Heightening the Importance of Individual Refund Claims

Sullivan & Worcester on

The United States Supreme Court ("Supreme Court") denied New Hampshire’s bid to strike down as unconstitutional the Massachusetts regulation that governs personal income taxation for nonresidents who have been telecommuting...more

Buckingham, Doolittle & Burroughs, LLC

Out-of-State Remote Workers may Create Substantial Nexus as COVID-19 Protections Expire

Buckingham, Doolittle & Burroughs, LLC on

In response to the COVID-19 pandemic, as work-from-home became the norm, many states provided safe harbors such that remote workers teleworking in the state would not create nexus for corporate income tax and sales / use tax...more

Hogan Lovells

Legal implications of remote work arrangements: perspectives from the U.S., UK, and France

Hogan Lovells on

In light of the impact of the global COVID-19 pandemic, employers have made adjustments to facilitate remote working, with some considering maintaining expanded remote work policies even after government restrictions are...more

Bowditch & Dewey

How a Remote Workforce Changes State and Local Tax Requirements

Bowditch & Dewey on

Governor Baker announced on Monday, May 17 that Massachusetts will end the COVID-19 state of emergency on June 15, 2021. Given this news, the Massachusetts Pandemic-related Temporary withholding tax rules will expire...more

Blank Rome LLP

Connecticut Paves the COVID High Road

Blank Rome LLP on

Recently, Connecticut enacted legislation providing that having an employee telecommuting from Connecticut will not create a taxable presence (i.e., nexus) in the state for the employer. H.B. 6516, Gen. Assemb., Jan. Sess.,...more

Bowditch & Dewey

Update on Revised DOR Income Tax Pandemic Regulations for Telecommuters

Bowditch & Dewey on

On March 5, 2021, the Massachusetts Department of Revenue (DOR) codified final regulations to extend Massachusetts income tax withholding to non-residents formerly commuting to Massachusetts but now telecommuting due to the...more

K&L Gates LLP

New Hampshire v. Massachusetts: Potential for Remote Working Tax Uniformity

K&L Gates LLP on

As the coronavirus (COVID-19) pandemic wears on, many companies that adopted emergency work-from-home or work-from-anywhere policies are considering allowing employees to work remotely permanently, even after the threat of...more

McDermott Will & Emery

Connecticut Bill Aims to Address the Impact of Telecommuting during the Pandemic

McDermott Will & Emery on

As we continue to face growing concerns because of the nationwide impact of COVID-19, taxpayers should be mindful of the potential impacts that the continued rise in telecommuting may have on their state personal income tax...more

Flaster Greenberg PC

Potential Taxation Without Representation: The Implications of State Taxation on Teleworking

Flaster Greenberg PC on

Beginning in March 2020, millions of Americans were forced to work from home as a result of the COVID-19 pandemic. While the absence of a commute and the option of wearing sweatpants rather than slacks during meetings were...more

Vinson & Elkins LLP

Some Remote Workers (And Their Employers) Wrestle With State Income Tax Issue; It Likely Won’t End Once The Pandemic Ends

Vinson & Elkins LLP on

Many employees during the COVID-19 pandemic are asking: To which state must I pay income tax? Potentially affected are employees who resided in State A and commuted to work in State B before the pandemic but are now...more

BakerHostetler

New Hampshire v. Massachusetts - Are There Broader State Tax Implications?

BakerHostetler on

Massachusetts is taxing nonresidents who are working outside Massachusetts due to COVID-19. Seems unfair? Well New Hampshire agrees and has asked the US Supreme Court to allow it to bring suit against Massachusetts. Matt...more

Robinson & Cole LLP

Work from Anywhere? Telecommuting and Tax Obligations for Employers: Practical Considerations and Tips for Human Resources and...

Robinson & Cole LLP on

As a result of the COVID-19 pandemic, there has been a sudden, widespread shift towards remote work arrangements. This shift has provided many benefits, including an increase in the employee talent pool and the ability to...more

Pillsbury Winthrop Shaw Pittman LLP

Pandemic Work-From-Home Arrangements Have Tax and Employment Law Consequences

Pillsbury Winthrop Shaw Pittman LLP on

Prolonged work-from-home status for employees who live in a different jurisdiction than their assigned office can generate new tax and employment law compliance obligations for employers. Employers with employees who...more

Haight Brown & Bonesteel LLP

Remote workers and out-of-state employers raise tax issues

Haight Brown & Bonesteel LLP on

As more and more workers are required or encouraged to work from home in response to the COVID-19 pandemic, the consideration of jurisdictional income taxation becomes relevant – particularly when the worker performs services...more

Cozen O'Connor

Top 5 Tips for Managing Remote Employees

Cozen O'Connor on

The COVID-19 pandemic has forced many companies to switch to a remote workforce. This rapid shift has reshaped the landscape of the American workforce, and will likely have far-reaching consequences. Although for many...more

Dickinson Wright

Are My Employees Telecommuting Right into a New State Income Tax Liability?

Dickinson Wright on

A phenomenon of the ongoing COVID-19 healthcare pandemic is the exponential expansion of telecommuting. Whether stemming from an epiphany or simply the opportunity to escape to a more appealing place to live, many members of...more

Farrell Fritz, P.C.

New York Business, Nonresident Telecommuters And The Taxation Of Wages Earned Remotely

Farrell Fritz, P.C. on

Drums. Do you hear them? Along the western shore of the Hudson River. It seems that the unrest which began in New England earlier this year is spreading into the Mid-Atlantic States. The owner of a New York business that...more

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