Thursday, May 14, 2020
Edward A. Zelinsky (Cardozo), Coronavirus, Telecommuting, and the 'Employer Convenience' Rule, 95 State Tax Notes 1101 (Mar. 30, 2020):
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.