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Coronavirus/COVID-19 › Income Taxes › Remote Working

Read guidance, analysis, and updates on the myriad issues arising from the global response to the COVID-19 pandemic. Updated hourly every day, the insights published here are written by leading lawyers and law firms... more +
Read guidance, analysis, and updates on the myriad issues arising from the global response to the COVID-19 pandemic. Updated hourly every day, the insights published here are written by leading lawyers and law firms helping to make sense of insurance, employment, tax, securities, M&A, risk management, and every other consideration touched by this crisis. Follow the channel for a daily email brief of the latest and best updates. less -
Husch Blackwell LLP

Alabama Enacts 30-Day Exemption to Imposition of Individual Income Tax

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In the wake of the COVID-19 pandemic and increased remote work, multistate income tax and payroll tax withholding responsibilities have received heightened consideration nationwide. Employers keen on retaining and attracting...more

Rivkin Radler LLP

Employer to Nonresident Employee: “You Cannot Work in New York”; New York to Employee: “We Will Tax You Anyway”

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You are probably aware that many employers are discarding the fully flexible, remote work policies that were forced upon them – as “nonessential” businesses – during the COVID-19 pandemic[i] and which they retained as an...more

Bricker Graydon LLP

Supreme Court of Ohio Rules Extraterritorial Municipal Income Taxation Constitutional During Covid-19 Emergency

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On February 14, 2024, the Supreme Court of Ohio issued a 5-2 decision holding it was constitutional for a municipality to continue levying income taxes on employees performing work beyond municipal boundaries during the...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Ohio Supreme Court Rules That Municipalities Could Temporarily Collect Income Tax From Remote Workers During Pandemic

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On February 14, 2024, in Schaad v. Alder, the Supreme Court of Ohio upheld the constitutionality of a temporary Ohio law allowing municipalities where a principal place of business was located to collect income tax from...more

BakerHostetler

Ohio Supreme Court Issues Important Municipal Income Tax Decision on Remote Work

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The Ohio Supreme Court issued its long-awaited decision in Schaad v. Alder, Slip Opinion No. 2024-Ohio-525, decided on February 14, 2024. ...more

Rivkin Radler LLP

New York’s Convenience of the Employer Rule – New Jersey and Connecticut Respond

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History is replete with examples of leaders who chose to battle, or who were forced into defending against, enemies on two fronts. Rarely did it end well for the combatant that occupied the middle ground. In a sense, New...more

Mintz

WFH - work from home or work from "home?"

Mintz on

The global pandemic fostered a huge uptick in remote work as many companies were required to shut their physical offices for months. For many office employees, remote work meant finding any space to set up a laptop, be it a...more

Goodwin

Luxembourg AIFMs - Post-Pandemic Teleworking Practices

Goodwin on

The COVID-19 agreements regarding taxation and social security legislation for cross-border workers working remotely enacted by Luxembourg with Belgium, Germany and France ended on 30 June 2022. What is the legal...more

King & Spalding

Employers of Record – A Simple but Not Straightforward Solution to Employing Individuals Overseas

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It’s no secret that the COVID-19 pandemic has caused a boom in remote work. But remote employees are not staying where their employer is; they’re moving to where they want to live. And employers are realizing that if their...more

Littler

New Jersey Quietly Rolls Back Temporary Suspension of Employer Withholding Rules for Teleworking Employees

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Effective October 1, 2021, the New Jersey Division of Taxation (the “NJDT”) ended the temporary relief period with regard to employers’ obligation to withhold income taxes for teleworking employees who work in New Jersey.1 ...more

Williams Mullen

“Sure, You Can Work Remote”...These Words May Have a Huge Cost...

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COVID has not only seen a migration of employees to remote work but has created a new business model that is here to stay. In the midst of COVID, employers were eager to allow their employees to work from home and maintain a...more

Buckingham, Doolittle & Burroughs, LLC

Out-of-State Remote Workers may Create Substantial Nexus as COVID-19 Protections Expire

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In response to the COVID-19 pandemic, as work-from-home became the norm, many states provided safe harbors such that remote workers teleworking in the state would not create nexus for corporate income tax and sales / use tax...more

King & Spalding

Employees Working Abroad

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What are the legal issues for employers to consider? During the pandemic, many employers have been dealing with requests from employees to work abroad. With the move to remote working, employees have asked to work from...more

Eversheds Sutherland (US) LLP

SCOTUS denies New Hampshire’s motion challenging Massachusetts’ taxation of nonresident remote workers during Covid-19

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On June 24, 2021, the United States Supreme Court held a conference to review New Hampshire’s motion for leave that challenged Massachusetts’ taxation of wages earned by nonresident remote workers during the Covid-19 period....more

Hogan Lovells

Legal implications of remote work arrangements: perspectives from the U.S., UK, and France

Hogan Lovells on

In light of the impact of the global COVID-19 pandemic, employers have made adjustments to facilitate remote working, with some considering maintaining expanded remote work policies even after government restrictions are...more

Bowditch & Dewey

How a Remote Workforce Changes State and Local Tax Requirements

Bowditch & Dewey on

Governor Baker announced on Monday, May 17 that Massachusetts will end the COVID-19 state of emergency on June 15, 2021. Given this news, the Massachusetts Pandemic-related Temporary withholding tax rules will expire...more

Brooks Pierce

Brooks Pierce Capital Dispatch: Updates from the NC General Assembly and Governor’s Office - April 2021 #3

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This week, Gov. Roy Cooper announced that he plans to lift many COVID-19 restrictions on June 1 and legislators considered a number of bills. Lifting COVID-19 Restrictions - Gov. Cooper announced...more

Blank Rome LLP

Connecticut Paves the COVID High Road

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Recently, Connecticut enacted legislation providing that having an employee telecommuting from Connecticut will not create a taxable presence (i.e., nexus) in the state for the employer. H.B. 6516, Gen. Assemb., Jan. Sess.,...more

Kerr Russell

State And Local Tax Considerations For Remote Employees – And Their Employers

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Government mandated work-from-home orders have created a remote workforce, creating a host of complex state and local tax issues for both employers and their employees. Even as these orders expire, a common trend among...more

Seyfarth Shaw LLP

It’s 10 p.m.—Do You Know Where Your Employees Are?

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When huge numbers of people were forced into remote working following the onset of the COVID-19 pandemic in early 2020, many expected it to last for just a few weeks. Over a year later, it now looks like for many remote...more

Bowditch & Dewey

Update on Revised DOR Income Tax Pandemic Regulations for Telecommuters

Bowditch & Dewey on

On March 5, 2021, the Massachusetts Department of Revenue (DOR) codified final regulations to extend Massachusetts income tax withholding to non-residents formerly commuting to Massachusetts but now telecommuting due to the...more

K&L Gates LLP

New Hampshire v. Massachusetts: Potential for Remote Working Tax Uniformity

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As the coronavirus (COVID-19) pandemic wears on, many companies that adopted emergency work-from-home or work-from-anywhere policies are considering allowing employees to work remotely permanently, even after the threat of...more

McDermott Will & Schulte

Connecticut Bill Aims to Address the Impact of Telecommuting during the Pandemic

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As we continue to face growing concerns because of the nationwide impact of COVID-19, taxpayers should be mindful of the potential impacts that the continued rise in telecommuting may have on their state personal income tax...more

Harris Beach Murtha PLLC

Connecticut Enacts State Tax Relief For Resident Commuters

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On March 4, 2021, Connecticut Governor Ned Lamont signed into law An Act Mitigating Adverse Tax Consequences from Employees Working Remotely During COVID-19, and Concerning the Removal of Liens on the Property of Public...more

Tonkon Torp LLP

2021 Oregon Legislative Forecast Is Hazy With A High Chance Of Storms

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The 2021 legislative session is underway, and it’s already shaping up to be one of the most dynamic in a string of dynamic sessions. Before I give you a rundown of the key bills I’m watching for the commercial real estate...more

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