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Tax Penalties for Telecommuting netconference

“Tax Penalties for Telecommuting: State Tax Policies that Prevent Both Employees and Employers from Adopting Telework” was held on March 4, 2014.

Telework enables employers to hire and retain workers who live anywhere – from a few blocks away to many states away. However, state tax authorities can make interstate telework arrangements difficult for both employees and employers. Nicole Belson Goluboff discussed two state tax policies that inhibit telecommuting across state lines. The first policy is the tax that states may impose on nonresident individuals who telecommute to in-state employers. Ms. Goluboff explained how the “convenience of the employer” rule can harm workers, businesses, and states and highlight proposed federal legislation to eliminate the rule. The second policy is where a state may subject an out-of-state company to business activity taxes when the company’s only connection to the state is that it employs a single telecommuter there. She described the leading case in this area and discussed how other states might handle similar cases. She also summarized the impact these policies can have on the growth of telework.

This netconference was co-sponsored by Best Workplaces for Commuters at the National Center for Transit Research and the Telework and Alternative Work Arrangements Council of the Association for Commuter Transportation.

You can view recording  (65 minutes) and download pdf copy of presentation.

We would welcome your netconference evaluation of this webinar.

We have applied for certification maintenance (CM) credits under ACIP.  You must complete the netconference evaluation, including contact information, to be eligible to receive the CM credits