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New York's "convenience of the employer" doctrine overtaxes nonresident telecommuters on the days they work at their out-of-state homes. This doctrine was poor tax policy in normal times. It is particularly bad tax policy during the Covid-19 crisis, penalizing individuals who work at home.
income tax, state income tax, tax law
Law | Tax Law
Edward A. Zelinsky,
Coronavirus, Telecommuting, and the ‘Employer Convenience’ Rule,
State Tax Notes
Available at: https://larc.cardozo.yu.edu/faculty-articles/440