Telecommuting and remote work have emerged as part of the new normal with no end in sight. At the same time, increasingly aggressive audit enforcement is on the rise from New York State and other state tax departments against non-residents. These audits involve confusing and often contradictory state income tax allocation rules, and some taxpayers may find themselves out of compliance in one or more states as a result.

This session will focus on wage allocation rules for New York State income tax purposes with a review of the relevant requirements, issues, and traps that must be carefully managed. Our presenter 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 


• Evaluate optimal approaches to compliance