Previously, the authors explored the convenience of the employer rule (convenience rule), under which a state sources income for personal income tax purposes based on the location of the employer, rather than the work location of the employee, in New York (Part I) and other states and localities (Part II). In this third and final part, we will discuss an early challenge to the convenience rule during the COVID-19 pandemic, the constitutionality of the rule, and what the future might hold.
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"The Convenience of the Employer Rule: A Taxing Issue for Remote Workers — Part II," by Joshua M. Sivin and Jason Turner was published in Tax Notes® on November 11, 2024.
