NTSP2101B. The Future of Work: Employer and Employee Tax Challenges Posed by a “Work from Anywhere” Workforce

While the COVID-19 pandemic has brought immeasurable grief to families, businesses, and communities, one of the pandemic’s silver linings for some workers has been the end of the daily commute with more time for families and personal pursuits. Congressional efforts to address the tax implications of such a workforce date back to 2010, but the pandemic’s impact on the number of employees working remotely has brought renewed federal attention to the topic. As states begin to take matters into their own hands, what should employers and employees know about the state tax implications of a mobile workforce? Looking into our crystal ball, what is the likelihood that Congress will decisively address the issue?

Learning Objectives:

• With respect to tax issues, discuss the immediate impact of the COVID-19 pandemic on teleworkers and short-term business travelers.
• What are the employer's new and emerging roles and responsibilities in the work from anywhere/work from everywhere environment?
• Learn about state efforts to temporarily or permanently provide relief for mobile and remote workers from income tax withholding and the assertion of nexus.
• Understand congressional awareness of and interest in resolving tax dilemmas associated with a remote and mobile workforce.