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- Id. (emphasis added).
- "Governor Cuomo Issues Guidance on Essential Services Under The ‘New York State on PAUSE’ Executive Order," New York State website, accessed 1 June 2021.
- New York Department’s FAQ.
- "New York Tax Treatment of Nonresidents and Part-Year Residents Application of the Convenience of the Employer Test to Telecommuters and Others," New York State Department of Taxation and Finance website, accessed 1 June 2021.
- The credit is subject to a limitation that it "shall not exceed the proportion of the tax otherwise due [under the Gross Income Tax Act] that the amount of the taxpayer’s income subject to tax by the other jurisdiction bears to [the taxpayer’s] entire New Jersey income." N.J.S.A:4-1(b).
- "COVID-19 Related Tax Information: Telecommuting," New Jersey Division website, accessed 1 June 2021
- Conn. Gen. Stat. § 12-711(b)(2)(C).
- Conn. Gen. Stat § 12-704(a) (similar to New Jersey, the credit is limited to the amount the proportion of the Connecticut resident’s non-Connecticut-sourced income "bears to such taxpayer’s Connecticut adjusted gross income." Id.
- See, e.g., Comptroller v. Wynne, 575 U.S. 542, 135 S. Ct. 1787, 1803, 191 L.Ed. 2d 813, 831-32 (2015) (in a hypothetical taxing scheme in which every state employed the same method of taxation, the state would discriminate against interstate commerce over intrastate commerce).
- "Commissioner’s Bulletin: Public Act 2021-3," Connecticut Department of Revenue Services website, accessed 1 June 2021.
- Connecticut Conn. Gen. Stat. 12-711(b)(2)(A) provides that for tax years 2016 and after, "compensation for personal services rendered in [Connecticut] for not more than fifteen days during a taxable year shall not constitute income derived from sources" within Connecticut. With this in mind, in providing a credit, Connecticut may take the position that it does not credit taxes paid by a Connecticut resident to another state if they worked in that state for 15 or fewer days.
- New Hampshire v. Massachusetts, No. 220154, Supreme Court of the United States website, accessed 1 June 2021.
- Zelinsky v. Tax Appeals Trib., 541 U.S. 1009, 124 S.Ct. 2068, 158 L.ED. 2d 619 (2004) (denying certiorari requested by a taxpayer challenging New York’s convenience rule).
- "Order List," Supreme Court of the United States website, accessed 1 June 2021.
- Brief for the United States as Amicus Curiae, p. 1, New Hampshire v. Massachusetts, No. 220154, Supreme Court of the United States website
The author would like to thank Steven J. Colby for his contributions to this article.
Employees who are assigned to work in New York but work remotely in New Jersey or Connecticut should generally allocate work-from-home days to New York for income tax purposes. Impacted New Jersey and Connecticut residents are currently eligible to claim a credit for taxes paid to New York State.