News & Analysis as of

Nexus Remote Working

Fox Rothschild LLP

State and Local Tax Implications of Having Hybrid and Remote Employees

Fox Rothschild LLP on

The number of hybrid and remote employees has greatly increased since the onset of the pandemic. As of February 2022, 39% of remote-capable employees were fully remote, 42% were hybrid and only 19% were fully on-site,...more

Parker Poe Adams & Bernstein LLP

Do Remote Employees Open Employers to Claims for Different State Tax Laws?

My office sits a few miles from the North Carolina-South Carolina border. Many of our staff members work in Charlotte but live in and commute from South Carolina. During the COVID-19 pandemic, like many businesses, we have...more

Morgan Lewis

California and South Carolina Release Guidance on Remote Working and Income Tax Nexus

Morgan Lewis on

A corporation whose only tie to California is its employees working remotely due to the stay-at-home order will not be considered to be doing business in the state. Similarly, South Carolina has extended its coronavirus...more

Hahn Loeser & Parks LLP

State And Local Tax Impact Of Work-From-Home Arrangements

Since the onset of COVID-19, millions of employees have shifted from working in offices to working from home. By some estimates, more than 60 percent of employed Americans were working remotely in the spring of 2020, and more...more

Morgan Lewis

Massachusetts and Oregon Release Guidance on Remote Working and Corporate Income Tax Nexus

Morgan Lewis on

Now that remote working may become more permanent (at least for the second half of 2020) states have released guidance on how the presence of remote workers in the state impacts an employer’s nexus in the state. In this...more

Skadden, Arps, Slate, Meagher & Flom LLP

State and Local Tax Considerations in Light of COVID-19

The first order of business for many state tax authorities in response to COVID-19 was deciding whether to extend their respective income tax filing and payment deadlines for the 2019 tax year, either automatically by...more

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