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U.S. Master Payroll Guide (2011)

U.S. Master Payroll Guide (2011)
This one-source resource to payroll is part of CCH's Master Series of professional guidebooks. You'll find everything you need to know about payroll from employers and their obligations to payroll withholding and tax deposits to payroll management and administration issues.

CCH® PAYROLL — 06/04/09

Bill on taxation of nonresident telecommuters reintroduced

The ability of states to tax the compensation of nonresident telecommuters would be limited under legislation reintroduced in the US House of Representatives on May 21, 2009. The Telecommuter Tax Fairness Act of 2009 was introduced by Rep. James Himes. In applying its income tax on compensation, a state could treat a nonresident as present or working in the state for any period only if the individual is physically present in the state during that period. A state could not impose a nonresident income tax on compensation for any period of time that a nonresident individual is physically present in another state.

Similar legislation was introduced in the three previous Congresses, but those bills never came to a vote. The legislation is targeted at the New York convenience-of-the-employer test and similar standards.

(H.R. 2600, introduced in the U.S. House of Representatives on May 21, 2009.)

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