The New York Department of Taxation and Finance has finally provided guidance regarding telecommuting tax liability for nonresident employees working outside of New York because of the COVID-19 pandemic. In short: employees telecommuting because of COVID-19 will generally still be required to pay New York taxes on income they earn.
By way of background, for telecommuters, New York applies the “convenience of the employee/necessity of the employer” test to determine if an out-of-state telecommuting employee working for an employer with its principal place of business in New York would also be subject to New York income taxes. In applying this test, the Department of Taxation and Finance uses factors from a 2006 bulletin to determine if the employee’s telecommuting location is an established office of the employer (a “bona fide office of the employer”) – that is whether the employee’s assigned or primary work location is at an established office or other bona fide place of business of the employer inside or outside of new York State. Although an employee’s home office could meet the eligibility factors laid out in the bulletin, generally it would not qualify as a bona fide employer office outside of New York. Thus, for tax purposes, an employee working from his or her home office would be considered to be working in New York. The October 19, 2020 guidance restates the same bona fide employer office rule and offers no special rules or exceptions relating to the COVID-19 pandemic, which drove numerous New York-based employees to work outside the state (with many still continuing to do so). But because the rule remains the same, employers in this situation should expect to continue withholding New York income taxes for their telecommuting employees working outside of the state because of the pandemic. And, although the prospect of double taxation remains, in some cases employees may receive tax credit from their state of residence (for example, in New Jersey).
We also note that others states have adjusted their tax liability rules to account for the changing telecommuting landscape due to the pandemic (which we discuss more here).
We will continue to monitor tax liability guidance in New York and other states and provide updates as applicable, including whether other states challenge New York’s recent rule. Employers are encouraged to consult with employment and tax counsel before making tax decisions relating to telecommuting and COVID-19.
Subscribe To Viewpoints
Personalized Leather Passport Holder, Custom Travel Wallet, Genuine Leather Passport Cover- Custom Engraved Passport Wallet, Wallet for Passports
$19.99 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
PEGAI Personalized Leather Passport Holder Cover Wallet Travel Essentials | 100% Soft Touch Rustic Travel Wallet Case, International Travel Must Haves | DeKalb (Chestnut)
(as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
PEGAI Personalized Leather, Passport Holder For Travel | Handmade Passport Wallet Cover Case | Travel Document Holder, Passport Cover for Men, Women, and Family | Pike (Cinnamon Brown)
$42.97 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Passport Holder/Cover OR Luggage Tag | Balloon House | Adventure is out there!
(as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Genuine Full Grain Leather Passport Cover Field Notes Cover Wallet, Gift for Traveler, Passport Case, Gift for Him or her, Gift for Couple Unique
(as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
PEGAI Personalized Leather, Passport Holder For Travel | Handmade Passport Wallet Cover Case | Travel Document Holder, Passport Cover for Men, Women, and Family | Pike (Rose)
$42.97 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Personalized Passport Holder, Handmade Travel Wallet, Passport Cover with Card and Ticket Slot, Genuine Leather, Passport Case, Wallet for Passports
$26.99 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
PEGAI Standard Full Grain Crazy Horse Leather Passport Holder | Custom Travel Passport Cover & Organizer | Handcrafted Leather Passport Wallet for Men and Women | Pike (Charcoal)
$42.97 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Personalized Leather Passport Cover Holder and Luggage Tag Set for Women with Flower Birth and Name, Custom Engraved Passport Cover Suitcase Tag with Name | Teal
$24.95 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Personalized Natural Leather Luxury Passport Holder Book • Custom Travel Wallet with Name Monogram Initials • Unisex Brown Leather Passport Sleeve for Men (Passport Holder)
$33.00 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Card Holder Conversion Kit for Small Flap Wallet Insert & Chain Strap, Classic Small Wallet on Chain, Credit Card Holder Insert Crossbody Converter Kit (120cm Gold Leather Chain, Black)
$39.00 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Purse Organizer for Cabata Purse Insert, Cabata Tote Organizer, Handmade 2mm Premium Felt Snug Sturdy Silver Zipper (For Large Cabata, Red)
$42.00 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Divitize Premium Organizer fits Chloe Woody Tote Insert, Handmade Double Layered Felt Shaper for Medium Woody Tote Bag Organizer Insert 2mm Thick (For Medium Woody, Tea)
$35.00 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Personalized Leather Wallet for Men, Christmas for Men,Him, Custom Name Wallets, Customazible Gift for Husband, Dad, Boyfriend, Him, Men Gifts for Anniversary, Birthday, Wedding, Fathers Day
$19.90 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Insert for Book Tote Organizer Medium, Small Book Tote Organizer Insert Best Fit Detailed Size, Large Book Tote Bag Organizer Premium Felt Handmade (For Large Book Tote, Navy)
$35.00 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Divitize Premium Purse Organizer for Mini Anjou Bag Organizer Insert, fits Anjou PM Organizer, Anjou GM Insert, Handmade 2mm Thick Oval Shaped Felt Snug Sturdy Silver Zipper (For Anjou Mini, Green)
$35.00 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Bag Organizer for St louis PM Bag Organizer St Louis GM Tote Bag Insert Handmade 3mm Premium Felt Snug Sturdy Silver Zipper (For St Louis PM, Beige)
$35.00 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Purse Organizer for Celine Nano Luggage Bag Organizer, Mini Luggage Bag Organizer, Micro Luggage Bag Insert, Handmade 2mm Thick Felt Insert with Gold Zipper (For Nano Luggage, Black)
$35.00 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Zoomoni Bag Organizer for Fendi Baguette Medium (26cm/10.2″) - Premium Felt Purse Handbag Insert Liner Shaper (Handmade) Soft Structure Support
(as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
Zoomoni Nice BB Bag Insert Organizer - Premium Felt (Handmade/20 Colors)
$39.00 (as of December 23, 2024 00:20 GMT +00:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)Auto Amazon Links: No products found. Blocked by captcha.