Now that many businesses have embraced the concept of working from home permanently, the result has been that employees can live wherever they want and not have to worry about the long commute to the office. This webinar addresses the state tax issues that arise when the worker decides to work from a different state from the employer's location. The issues primarily focus on the concept of "doing business" in the employee's new state of residence. Related issues include employer income tax withholding and employee income tax filing requirements. We will discuss all of these issues in this seminar. We will also discuss temporary relief rules enacted by several states for the time period of the pandemic and states that have not provided relief (for fear of losing revenue) which they cannot afford to sustain.

Learning Objectives:

• Recognize the state's definition of "nexus" and how it applies to employees working from home


• Recall guidance issued by certain states in response to "shelter in place" programs


• Identify state income tax withholding requirements applied to employees who work in multiple states


• Determine how wages are sourced by different states