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1 Jared Walczak, Teleworking Employees Face Double Taxation due to Aggressive "Convenience Rule" Policies in Seven States 1 (2020)

handle is hein.taxfoundation/tftele0001 and id is 1 raw text is: in Teleworking Employees Face Double Taxation Due to Aggressive Convenience Rule Policies in Seven States FI SCAL Jared Walczak FACT Vice President of State Projects No. 724 Aug. 2020 Key Findings When a person lives in one state but works in another, they may have tax liability in both states, but typically receive a tax credit to eliminate double taxation of that income. Seven states, however, tax people where their office is even if they do not actually work in the state, and these individuals may be denied their home state's credit for taxes paid to another state, exposing them to double taxation. Six states-Arkansas, Connecticut, Delaware, Nebraska, New York, and Pennsylvania-had implemented so-called convenience rules prior to the COVID-19 pandemic, while Massachusetts adopted a temporary income sourcing rule with the same effect in response to pandemic-era telework. In New Hampshire, which forgoes an income tax and is home to many residents who normally work out of offices in Massachusetts, the state Department of Justice is exploring Massachusetts' new sourcing rule with an eye to possible litigation. There is also renewed bipartisan interest in a federal remedy that would restrict states' ability to impose income taxes on people not physically present in the state. The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our research, analysis, and experts have informed smarter tax policy at the federal, state, and global levels. We are a 501(c)(3) nonprofit organization. ©2020 Tax Foundation Distributed under Creative Commons CC-BY-NC 4.0 Editor, Rachel Shuster Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org

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