Millions of U.S. employees are working remotely in some fashion and/or traveling regularly for business purposes. The state income tax treatment of this type of worker varies widely from state to state. At the same time, increasingly aggressive audit enforcement is on the rise from New York State and other state tax departments against nonresidents. These audits involve confusing and often contradictory state income tax allocation rules, and some taxpayers may find themselves out of compliance in one or more states as a result.

This session will focus on wage allocation rules for New York State income tax purposes with a review of the relevant requirements, key issues, and potential traps that require careful consideration and management. Our presenter will discuss different considerations and approaches to safely navigate these dangerous waters.

Learning Objectives:

• Summarize state residency rules


• Identify state resident credit considerations


• Recognize how to allocate different types of compensation for state income tax purposes


• Evaluate optimal approaches to compliance

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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