Insights: Publications COVID Dislocation and State Income Tax

Journal of Multistate Taxation and Incentives

Written by Jeffrey S. Reed
The COVID-19 pandemic has resulted in mandatory nationwide office closures, leading many Americans to work from new locations. It is not uncommon for workers to now be performing work in a different state than the one in which their office is located. And some workers have decided to move permanently or temporarily to a new state for a change of scenery until the pandemic clears. This phenomenon may not end anytime soon, either – a major tech company recently announced that employees can continue to work from home until June 2021. Other large employers are likely to require or permit telework for the foreseeable future.

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