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State Taxation

marchcpa
Level 1

New York and Massachusetts. "convenience of the employer" rule taxing taxpayers who worked out of their residences in New Jersey and New Hampshire, respectively, during pandemic, if they were assigned to an office in NY and MA but did not step foot in NY and MA.  Issue is before the Supreme Court, expected to be decided in June 2021.  How are returns being prepared for these taxpayers? 

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sjrcpa
Level 15

I don't have any of these, but I'd file in accordance with the law. Watch the case and amend if SCOTUS overturns.

Plan B: Extensions - but maybe they will owe their home state.


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marchcpa
Level 1

Thanks!  My thinking the same.  If SCOTUS finds in favor of NH and NJ, there will be a significant balance due (NJ; I believe NH has no income tax); although interest will probably be due, I would think penalties would not be assessed.  

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