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Massachusetts DOR Issues Emergency Regulation on Sourcing Rules for Non-Resident Employees Telecommuting Due to COVID-19

April 22, 2020, 5:00 AM

The Massachusetts Department of Revenue April 21 issued an emergency regulation on sourcing income of non-residents telecommuting due to COVID-19. The emergency regulation includes: 1) all compensation received for personal services performed by non-resident employees engaged in Massachusetts immediately prior to the pandemic and now performing such services from outside the state will continue to be treated as Massachusetts source income subject to individual income tax and withholding; 2) resident employees working in Massachusetts due to the pandemic and incurring a tax liability in another state due to that state’s sourcing rule are eligible for a credit for taxes paid ...

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