Avoiding and Resolving Tax Complications of Remote Working: Employee and Employer Solutions

Jaye Calhoun is a recognized expert on State and Local Tax issues. Ed Leyden is an expert on employment-related tax issues. This program will provide understandable and practical guidance for attorneys who are advising their business and individual employee clients on how to deal with the complicated tax issues arising out of our remote workplace environment, including: • Nexus – Constitutional Considerations - Interstate Income Tax Act of 1959 (P.L. 86-272) - Wayfair Holding by U.S. Supreme Court • Whether One Employee in a State Is Enough to Establish Nexus (Regardless of Role)? • Effect of Establishment of Nexus on - Payroll Taxes - Income Taxes - Franchise Taxes - Sales Taxes • Federal Legislative Relief for Nexus Resulting from COVID-19 or its Aftermath - Mobile Workforce State Income Tax Simplification Act - Remote and Mobile Worker Relief Act • Establishing Residence/Domiciliary • American Rescue Plan Act, P.L. 117-2 (3/11/21) • New Tax Legislation from the Biden Administration