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Remote Work & State Tax Issues

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


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


​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.