New York Professor Denied Tax Withholding for Out-of-State Pandemic Remote Work

Short summary

A New York appellate court ruled that pandemic-era government-mandated office closures do not exempt nonresident employees from New York income tax under the convenience of the employer rule. The court held that employer necessity requires work to be performed at a specific site, not merely that remote work was mandated. Constitutional challenges under the Commerce and Due Process clauses were also rejected.

• •NY appellate court upholds convenience of employer rule for pandemic remote work
• •Government-mandated office closure does not constitute employer necessity
• •Constitutional claims under Commerce and Due Process clauses rejected

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