Looking back at 2021 and ahead to 2022
Will Employees Come Back After COVID? Top Legal Considerations to Continue Remote Work
Coronavirus in the Workplace
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
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
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
As the pandemic appears to subside, employers are grappling with whether and how to maintain remote work. For some employers, this means revisiting their pre-pandemic remote work policy; for others this means deciding whether...more
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
NH vs MA- Last week, the U.S. Supreme Court denied New Hampshire’s request that the Court exercise its original jurisdiction under the Constitution[i] to hear and resolve a conflict involving the taxation by Massachusetts...more
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
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
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
This year, the COVID-19 pandemic has brought upheaval to nearly every aspect of our lives, both personally and professionally. Virtually every sector of our society has been impacted. In response, companies were forced to...more
With the explosion of remote work arrangements during the COVID-19 pandemic, employers are more likely to have remote employees who live in different states. A company should examine whether it is actually subject to...more
Massachusetts employers and their employees who work out of state can add state income tax to their list of uncertainties caused by the COVID-19 pandemic. On October 16, 2020, the Massachusetts Department of Revenue issued a...more
Massachusetts has adopted emergency sourcing rules for personal income tax withholding from employees who are telecommuting due to the COVID-19 pandemic. The emergency rules treat employees who currently work remotely out of...more