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Uniformity in Remote Working Tax During COVID-19


Tuesday, March 9, 2021
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 the pandemic has subsided. Many states addressed the personal income tax implications for employees who commuted across state lines pre-pandemic by adopting temporary COVID-19 tax policies; however, states generally have not yet announced how they will treat for tax purposes the expected shift to a post-pandemic remote workforce.
Some states’ temporary COVID-19 policies provided that employees would continue to have personal income tax obligations where their offices are located (Office States), even if they worked exclusively from a different state during the pandemic (Work State) and even if they were forced to do so pursuant to lockdown orders. However, many of these measures were adopted on an emergency basis with n ....

New York , United States , New Hampshire , Commonwealth Of Massachusetts , State Of New Hampshire , New Jersey , Edwarda Zelinsky , Buckeye Institute , Supreme Court , Southeastern Legal Foundation , Office States , Work State , Office State , Commerce Clause , Due Process Clause , Work States , Solicitor General , Pandemic Related Circumstance , Revised Guidance , Massachusetts Tax Implications , Employee Working Remotely , File Complaint , Professor Edward , Profession Edward , Amicus Curiae , File Bill ,

New Hampshire v. Massachusetts: Potential for Remote Working Tax Uniformity | K&L Gates LLP


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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 the pandemic has subsided. Many states addressed the personal income tax implications for employees who commuted across state lines pre-pandemic by adopting temporary COVID-19 tax policies; however, states generally have not yet announced how they will treat for tax purposes the expected shift to a post-pandemic remote workforce.
Some states’ temporary COVID-19 policies provided that employees would continue to have personal income tax obligations where their offices are located (Office States), even if they worked exclusively from a different state during the pandemic (Work State) and even if they were forced to do so pursuant to lockdown orders. However, many of these measures were adopted ....

New York , United States , New Hampshire , Commonwealth Of Massachusetts , State Of New Hampshire , New Jersey , Edwarda Zelinsky , Buckeye Institute , Supreme Court , Kl Gates , Southeastern Legal Foundation , Office States , Work State , Office State , Commerce Clause , Due Process Clause , Work States , Solicitor General , Pandemic Related Circumstance , Revised Guidance , Massachusetts Tax Implications , Employee Working Remotely , File Complaint , Professor Edward , Profession Edward , Amicus Curiae ,