Mine, Mine, Mine; It’s All Mine! Sorting the Issue of State Taxation of Remote Workers During the Pandemic

The U.S. Supreme Court is deciding whether to review New Hampshire v. Massachusetts, a case that, if accepted, may decide if it’s constitutional for states to impose income tax on remote workers during the COVID-19 pandemic. The case involves nexus of remote workers during the pandemic, but could have broader application in states like New York, which ordinarily subject nonresident workers to its state income tax where work at home is “for the convenience of the employer.»

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Practical Guidance Updates
Featuring the latest updates in Practical Guidance.   

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