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State Tax Consequences of Employees Telecommuting

STATE TAX CONSEQUENCES OF EMPLOYEES TELECOMMUTING

Rebroadcast Webinar
Cost Free
Presentation Length 1.0 hour

Recorded DateFebruary 5, 2021
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

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

Rebroadcast Webinar - attendees will have the opportunity to submit questions during the presentation.

California MCLE credit is available for this event through Golden Gate University. It is your responsibility to check your state Bar requirements to see if this also qualifies for MCLE credit in another state. Please email tax@ggu.edu to receive a Certificate of Attendance for MCLE.
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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE

Kathleen Wright

Golden Gate University
Director of the State and Local Tax Program
kwright@ggu.edu
(415) 442-6639

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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. 

About Our Presenter

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Golden Gate University is a private, non-profit university in San Francisco, California. Founded in 1901, GGU specializes in educating professionals through its schools of law, business, taxation, and accounting.