Coronavirus, Telecommuting, and the 'Employer Convenience' Rule
95 State Tax Notes 1101 (2020)
4 Pages Posted: 6 May 2020
Date Written: April 30, 2020
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
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