Telecommuting and remote work have emerged as part of the new normal, with no end in sight. At the same time, we are seeing increasingly aggressive audit enforcement by New York State and other state tax departments against non-residents. These audits involve confusing and often contradicting state income tax allocation rules. Consequently, taxpayers may find themselves out of compliance in one or more states. The convergence of these issues has created a whole new level of concern due to the proliferation of telecommuting.

This session will focus on wage allocation rules for NYS income tax purposes, with a review of the relevant requirements, issues, and traps that must be carefully managed. Presenter Ariele R. Doolittle, Esq., brings significant experience in this area. She will discuss different considerations and approaches to safely navigate these dangerous waters.

Learning Objectives:

• Summarize state residency rules


• Identify state resident credit considerations


• Recognize how to allocate different types of compensation for state income tax purposes


• Determine optimal approaches to compliance