remote employees Archives

New York State Issues Personal Income Tax Sourcing Guidance for Nonresident Employees Telecommuting Due to COVID-19 Pandemic

October 28, 2020 By Maria Eberle, Lindsay LaCava, Mark Yopp, Nicole Ford, Dmitrii Gabrielov, Trevor Mauck and Michael Tedesco 7 Mins Read

The New York State Department of Taxation and Finance (“Department”) recently published guidance stating that a nonresident’s income will be sourced to New York State unless the nonresident’s remote work location meets the “bona fide employer office” exception to the “convenience of the employer test.” Specifically, the Department addressed a question in its FAQs regarding how to source income for Personal Income Tax purposes where a nonresident’s primary office is in New York, but the…

State and Local Tax Responses to COVID-19: Nexus and Apportionment Relief for Employers With Telecommuting Employees [Updated April 22, 2020]

April 22, 2020 By Bobby Albaral, Ted Bots, Scott Brandman, Maria Eberle, Lindsay LaCava, Stephen Long, Mark Yopp, Nicole Ford, Dmitrii Gabrielov, Rob Galloway, Drew Hemmings, Jimmy Lucas, Trevor Mauck, Kelsey Muraoka and Michael Tedesco 5 Mins Read

Many employees continue to telecommute due to the COVID-19 outbreak. As discussed in our previous blog post on state tax nexus and apportionment issues, out-of-state employers may need to consider whether a telecommuting employee’s activities could create nexus, exceed Public Law 86-272 protections, or impact the employer’s state income tax apportionment factor (particularly in states with a payroll factor or a sales factor where receipts are sourced based on cost of performance).

State and Local Tax Responses to COVID-19: Relief for Employers With Telecommuting Employees

April 10, 2020 By Bobby Albaral, Ted Bots, Scott Brandman, Maria Eberle, Lindsay LaCava, Stephen Long, Mark Yopp, Nicole Ford, Dmitrii Gabrielov, Rob Galloway, Drew Hemmings, Jimmy Lucas, Trevor Mauck, Kelsey Muraoka and Michael Tedesco 3 Mins Read

Many employees are now telecommuting due to the COVID-19 outbreak. In our previous blog post, we discussed employers’ potential withholding issues as a result of employees working remotely. In this blog post, we will discuss potential nexus and apportionment issues due to employees working remotely.

COVID-19: The Anticipated State and Local Tax Impacts of Coronavirus

March 12, 2020 By Bobby Albaral, Ted Bots, Scott Brandman, Maria Eberle, Lindsay LaCava, Stephen Long, Mark Yopp, Nicole Ford, Rob Galloway, Drew Hemmings, Jimmy Lucas, Trevor Mauck, Kelsey Muraoka and Michael Tedesco 5 Mins Read

The World Health Organization has officially declared the coronavirus outbreak to be a pandemic. In addition to the cost on human life, the rapid spread of COVID-19 has left a trail of economic damage affecting business revenues. COVID-19 has caused complete or partial shutdown of factories, supply chain disruptions, and labor shortages, and has impacted demand in certain industries. This impact will also be felt by U.S. state, and local governments.