This is part one of a three-part series regarding the convenience of the employer ruler adopted by a small number of states. For personal income tax purposes, under the convenience of the employer rule a state sources income based on the location of the employer rather than the work location of the employee. This article addresses the rule as it is adopted in New York, as well as challenges to the rule on constitutional and other grounds by Professor Edward Zelinsky.
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"The Convenience of the Employer Rule: A Taxing Issue for Remote Workers — Part I," by Joshua M. Sivin and Jason Turner was published in Tax Notes® on October 30, 2024.
