During the pandemic, a number of states put into place waivers of tax jurisdiction claims that are solely based on residents of those states working for an out-of-state employer from their homes. In some situations, these waivers were tied to the national emergency declaration. When that emergency ends, those states may assert tax authority over companies with continuing remote working arrangements.
End of National Health Emergency Could Trigger Tax Liabilities for Remote Workers
Parker Poe | Feb 2023
Expert Q&A: Resolving Tax-Filing Issues for Remote Workers
Employees Working Out-of-State Often Fail to Let HR Know
Out-of-State Remote Work Creates Tax Headaches for Employers
SHRM | Jun 2020 - Feb 2022
Charts
State Guidance Related to COVID-19: Telecommuting Issues
Hodgson Russ | On-going Updates
Responses/Waivers from State and Local Taxing Authority
Wipfli | On-going Updates
2021 State Income Tax Nexus for Telecommuters
Wolters Kluwer | Mar 2021
For the most update-to-date information, see your state's tax administrator's site:
Links to Sites: State and Selected Local Taxing Authorities
Drucker & Scaccetti
Law and Accounting Firm Articles
State and Local Tax Implications of Having Hybrid and Remote Employees
Fox Rothschild | Sep 2022
Understanding the State and Local Tax Consequences of Remote Work
Berdon | Jun 2022
State Guidance related to COVID-19: Telecommuting Issues
Hodgson Russ | Updated Oct 2021
Dear Littler: What is so Taxing about our Wandering Workers?
Littler | Jul 2021
Remote Employees: The Geographic Tax And Benefits Challenges
Jackson Lewis | May 2021
State And Local Tax Considerations For Remote Employees – And Their Employers
Kerr Russell via Corp! Magazine | Apr 2021
Some Remote Workers (And Their Employers) Wrestle With State Income Tax Issue
Vinson | Feb 2021
The Implications of State Taxation on Teleworking
Flaster | Feb 2021
Out-Of-State Workers Create Tax And Employment Law Challenges For Employers During The Pandemic
Fraser Trebilcock | Jan 2021
Related Content
HR must always include human intelligence and oversight of AI in decision-making in hiring and firing, a legal expert said at SHRM24. She added that HR can ensure compliance by meeting the strictest AI standards, which will be in Colorado’s upcoming AI law.
The proliferation of artificial intelligence in the workplace, and the ensuing expected increase in productivity and efficiency, could help usher in the four-day workweek, some experts predict.
Advertisement
An organization run by AI is not a futuristic concept. Such technology is already a part of many workplaces and will continue to shape the labor market and HR. Here's how employers and employees can successfully manage generative AI and other AI-powered systems.
Advertisement