Coronavirus, Telecommuting, and the 'Employer Convenience' Rule

95 State Tax Notes 1101 (2020)

Cardozo Legal Studies Research Paper No. 609

4 Pages Posted: 6 May 2020

See all articles by Edward A. Zelinsky

Edward A. Zelinsky

Yeshiva University - Benjamin N. Cardozo School of Law

Date Written: April 30, 2020

Abstract

New York's "convenience of the employer" doctrine overtaxes nonresident telecommuters on the days they work at their out-of-state homes. This doctrine was poor tax policy in normal times. It is particularly bad tax policy during the Covid-19 crisis, penalizing individuals who work at home.

Keywords: convenience of the employer, telecommuting, nonresident income taxation

Suggested Citation

Zelinsky, Edward A., Coronavirus, Telecommuting, and the 'Employer Convenience' Rule (April 30, 2020). 95 State Tax Notes 1101 (2020), Cardozo Legal Studies Research Paper No. 609, Available at SSRN: https://ssrn.com/abstract=3589530

Edward A. Zelinsky (Contact Author)

Yeshiva University - Benjamin N. Cardozo School of Law ( email )

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New York, NY 10003
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212-790-0277 (Phone)

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