Download This PaperCoronavirus, Telecommuting, and the 'Employer Convenience' Rule
95 State Tax Notes 1101 (2020)
4 Pages Posted: 6 May 2020
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: 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 )
55 Fifth Ave.
New York, NY 10003
United States
212-790-0277 (Phone)
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.