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- Title
Chart-of-the-Quarter: Taxation of Nonresident Employees.
- Authors
Healy, John C.; Nelson, Bruce M.
- Abstract
The article offers information on the taxation of nonresident employees in the U.S. Topics discussed include residency criteria for income tax; employer withholding obligations; de minimis rules; and the convenience of the employer rule; and also discusses state tax implications for employees working remotely due to the COVID-19 pandemic and recent developments in Louisiana and Utah, U.S. regarding taxation exemptions for specific categories of nonresident workers.
- Subjects
NONRESIDENTS; ATHLETIC scholarships; INCOME tax; COVID-19 pandemic; TAXATION; COVENANTS not to compete
- Publication
Journal of State Taxation, 2023, Vol 41, Issue 4, p27
- ISSN
0744-6713
- Publication type
Article