Bloomberg Tax
April 25, 2023, 7:20 PM

New York’s Remote Work Tax Rule Needs Revisiting, Judge Hears

Perry Cooper
Perry Cooper
Legal Reporter

The world has changed in the 20 years since New York’s highest court ruled that the state can tax the income a nonresident earns working from home for a New York-based employer, a law professor told a state judge Tuesday.

Edward A. Zelinsky, a professor at Cardozo Law School in New York City and resident of New Haven, Conn., is asking the New York Division of Tax Appeals to overturn the state’s “convenience of the employer” test as outdated. The test considers a nonresident who teleworks outside the state to be working at his employer’s New York location—and thus sourcing ...

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