The Convenience of the Employer Rule: A Taxing Issue for Remote Workers — Part II

This is Part II of a three-part series regarding 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 Part I, the authors explored New York’s convenience rule, including its adoption and notable legal challenges. In this part, we will explore the adoption of the convenience rule by other states, legislation encouraging taxpayer challenges to New York’s convenience rule, and recent court challenges to the rule.

To read the full article, please click here (subscription required).

"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.