NY Tax Tribunal Focuses on ‘Necessity’ in Remote Work Challenge

A closely monitored challenge to New York’s taxation of remote workers will hinge on whether the New York State Tax Appeals Tribunal determines it was a “necessity” for a Connecticut resident to work in his home when his Manhattan office closed during the Covid-19 pandemic, according to a transcript of the oral arguments.

Jonathan Kaiman, president of the tribunal, said the issue of necessity was “at the heart” of the case filed by Cardozo Law School professor Edward Zelinsky against New York’s “convenience of the employer” rule. The policy allows the state to tax the income of nonresidents if their ...