Tax Consequences of Working From Another State: Multi State Tax Issues

Learning Objectives

1. Recognize what it takes to get a state to accept a taxpayer's change of residence
2. Identify certain traps for the unwary
3. Recognize the impact of COVID19-based remote work on residency
4. Recognize the state's definition of "nexus" and how it applies to employees working from home
5. Identify state income tax withholding requirements applied to employees who work in multiple states
6. Determine how wages are sourced by different states