Catherwood LibraryILR School

As the pandemic continues to shift workplace practices, one area that has been heavily disputed is income taxation. As many workers are no longer commuting across state lines, many are trying to figure out whether or not they can be taxes in a state they do not live or work in anymore. Across the nation, state and local tax policies covering worker income are inconsistent. Tax treatment for non-resident workers can vary, most notably, in states like New York and Massachusetts, where the amount of revenue generated from neighboring states’ residents is significant. Decades-old state income tax policy based on physical presence in a workplace may defy logic, and law, in a world where remote work become permanent and common.