Welcome

New York’s Remote Work Tax Rule Faces ‘Unconstitutional’ Test

Aug. 3, 2021, 8:20 PM

A New York rule that allows the state to tax nonresident personal income while working from home is facing a fresh constitutional challenge by a tax law professor given the rise in remote work due to the Covid-19 pandemic.

In the petition, Edward A. Zelinksy, a professor at Yeshiva University’s Cardozo Law School in New York City and resident of New Haven, Conn., requested the Tax Appeals Tribunal to revisit and reverse a 2003 decision in Zelinksy v. Tax Appeals Tribunal. New York’s Department of Taxation and Finance has used the case to claim tax dollars on days worked ...

To read the full article log in. To learn more about a subscription click here.