News & Analysis as of August 29, 2025

Remote Working

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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 -

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

Husch Blackwell LLP on 7/2/2025

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

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

Rivkin Radler LLP on 1/22/2025

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

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

Ogletree, Deakins, Nash, Smoak & Stewart,... on 3/8/2024

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

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

Rivkin Radler LLP on 3/1/2023

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

Like A Good Neighbor, New York Is Still Free To Tax You – Sorry For The Inconvenience

Rivkin Radler LLP on 7/6/2021

NH vs MA- Last week, the U.S. Supreme Court denied New Hampshire’s request that the Court exercise its original jurisdiction under the Constitution[i] to hear and resolve a conflict involving the taxation by Massachusetts...more

New Hampshire v. Massachusetts - Are There Broader State Tax Implications?

BakerHostetler on 12/30/2020

Massachusetts is taxing nonresidents who are working outside Massachusetts due to COVID-19. Seems unfair? Well New Hampshire agrees and has asked the US Supreme Court to allow it to bring suit against Massachusetts. Matt...more

State Taxation Of Telecommuting Employees And Their Nonresident Employers

Farrell Fritz, P.C. on 12/28/2020

Mending Walls- “Good fences make good neighbors,” or so Robert Frost’s neighbor from “beyond the hill” says to him when “on a day” they “meet to walk the line and set the wall between” them “once again.” The neighbor...more

New York Business, Nonresident Telecommuters And The Taxation Of Wages Earned Remotely

Farrell Fritz, P.C. on 10/26/2020

Drums. Do you hear them? Along the western shore of the Hudson River. It seems that the unrest which began in New England earlier this year is spreading into the Mid-Atlantic States. The owner of a New York business that...more

Impermanent establishments, COVID-19, and the OECD’s response

Eversheds Sutherland (US) LLP on 4/10/2020

At the request of concerned countries, the Organisation for Economic Co-operation and Development (OECD) Secretariat has weighed in on tax considerations that are important both to businesses and to their employees as they...more

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