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.
Kathleen Wright is the Director of the State and Local Tax Program at Golden Gate University School of Taxation (San Francisco). She has a private tax practice focusing on representation and small business tax planning and consulting. She writes a column for State Tax Notes published by Tax Analysts (Washington DC), where she serves on their Editorial Advisory Board. She frequently publishes state and local issues with articles appearing in The Tax Adviser, The Tax Lawyer, The Journal of State Taxation, and The Journal of Legal Tax Research.