New York State Income Tax Resident and Nonresident Issues Including the Impact of the Pandemic and Remote Working

This program will discuss the New York State income tax issues confronted by New York residents and nonresidents arising from the pandemic and remote working, including determination of residency status, the differences in taxation of residents and nonresidents, nonresident income sourcing and issues, and related issues. This program will benefit attorneys counseling employers responsible for withholding income tax on New York-based employees who work remotely or are living in New York State.

Learning Objectives: 

1. Identify the difference between resident and nonresident taxation

2. Define statutory residency and domicile

3. Explore how the pandemic has impacted domicile and  nonresident taxation