One of the most sweeping economic changes arising as a result of the COVID-19 pandemic is the shift from in-person to remote working. Although many employees have returned to working on location again, factors indicate the labor market has evolved to accommodate remote workers more permanently. With the shift comes state tax and other employment issues employers must now confront. This article focuses on some of the state tax issues.
Before COVID-19, certain state tax credits or reciprocity provisions were already in place to account for individuals working in one state while residing in