As the COVID-19 outbreak continues, many employers are continuing to encourage or require their employees to telework. Determining where an employee owes state and local taxes in these situations can be a complicated task, and employers could have income, sales and franchise tax nexus in additional states. Further, unemployment tax considerations and the potential for the home office deduction and the taxability of business expense reimbursements for employees (and deductibility of expenses to employers) should be addressed.
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