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Tax Residence and Nexus Disruptions Arising From the COVID-19 Pandemic


Cost Free
Presentation Length 1.5 hours

Recorded DateMay 27, 2021
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

Did you live in one state or country but work in another due to COVID-19? How many days does it take to be considered a state resident or a U.S. resident? Discover the tax complications that can arise under state and federal residency rules for employees and employers alike and their connection with the COVID-19 pandemic.

Learning Objectives: 

  • List the requirements for New York State residency, including the rules for counting days spent in New York

  • Define federal tax residency, how it differs from New York State tax residency and possible avenues of relief from residency taxation 

  • Give examples of the potential multistate tax consequences for individual employees and their employers arising from the shift to remote work and other significant implications of multistate tax migration and the telework model

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An attorney for over 35 years, Karen founded Tenenbaum Law, P.C., which helps individuals and businesses facing IRS and New York State tax problems. Karen is a frequent speaker on IRS and NYS tax issues for numerous professional organizations, including the NCCPAP Accounting and Tax Symposium, AAA-CPA, New York State Society of Enrolled Agents and more. Presently, she serves as the Chair of the Suffolk County Bar Association Tax Law Committee. Karen received her LL.M. (Taxation) from New York University School of Law and her J.D. from Brooklyn Law School. Karen is admitted to the State Bar of New York and to the U.S. Tax Court. Karen is also a Certified Public Accountant.

Karen has been honored by the Suffolk County Bar Association Tax Committee with the Award of Recognition for her Exemplary Service to the Tax Law Committee and by Schneps Media with the Power Lawyers Award. She has been inducted into Long Island Business New’s Hall of Fame and was listed on the Power 25 Lawyer List. Karen has been named a New York Metro Super Lawyer for many years.

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Scott Ahroni is a shareholder in Polsinelli’s Tax Group. His practice focuses on federal, state, and local tax controversies. His particular areas of emphasis are audits, administrative appeals, and tax litigation in various courts and tribunals, including the United States Tax Court, United States District Court, New York State Division of Tax Appeals, New York State Tax Appeals Tribunal, New York City Tax Tribunal, New York Department of Labor, Unemployment Insurance Appeal Board, and the New York State Appellate Divisions, First and Third Departments.

Scott uses his background in tax controversy to assist clients in many facets of tax planning at the Federal, New York State, and City level an emphasis on providing guidance to businesses and individuals on foreign withholding obligations, foreign business, and asset holding structures, use of foreign tax credit, foreign earned income exclusion, outbound, and inbound planning for U.S. citizens and foreign nationals and pre-immigration planning.

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Lance Rothenberg, J.D., LL.M., is a tax consultant with CohnReznick, LLP (New Jersey/New York) focusing on state and federal tax controversies and disputes as well as multi-state tax planning issues.  Lance has broad experience assisting a wide-range of businesses and business owners, from Fortune 100 companies and high net-worth individuals to small and mid-size businesses, facing a variety of federal, state, local, and multi-state tax issues, including sales and use taxes, personal income taxes and residency, payroll taxes, corporate income and franchise taxes, and excise taxes.

Prior to joining CohnReznick, Lance gained significant tax experience working at prominent, international law firms in both Washington, DC and New York, NY.  Lance represents clients facing federal and state audits before the IRS and state/city tax departments, with residency audits, with voluntary disclosure matters, with sales/use tax audits, in collection proceedings, and when necessary, he assists with appeals before administrative tribunals.  He frequently helps clients with obtaining advisory opinions and letter rulings, in addressing multi-state nexus issues, with tax clearance issues, with bulk sale issues, with responsible person trust fund assessments, and with responding to routine audit notices.  He has significant experience defending New York residency audits, and has broad experience advising clients on sales and use tax matters, including Wayfair nexus and marketplace provider issues.

Lance is a frequent author and lecturer on a variety of state and local tax topics.  He genuinely enjoys working with his clients and helping solve their tax problems.

About Our Presenter

Tenenbaum Law, P.C. provides legal counsel to individuals and businesses facing IRS and NYS tax problems. The firm represents taxpayers before the IRS and New York State Department of Taxation of Finance on matters such as individual and business tax audits, NYS & NYC residency audits, IRS Appeals, NYS Conciliation Conferences, voluntary disclosures, Installment Agreements, Offers in Compromise, levies and seizures, innocent spouse relief claims, and penalty abatement requests.