{"id":1243,"date":"2020-09-24T14:21:08","date_gmt":"2020-09-24T14:21:08","guid":{"rendered":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/?p=1243"},"modified":"2022-08-10T16:50:53","modified_gmt":"2022-08-10T20:50:53","slug":"massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic","status":"publish","type":"post","link":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/","title":{"rendered":"Massachusetts Adopts Emergency Withholding Rules for Out-of-State Telecommuters During COVID-19 Pandemic"},"content":{"rendered":"<p>Massachusetts has adopted emergency sourcing rules for personal income tax withholding from employees who are telecommuting due to the COVID-19 pandemic.\u00a0 The emergency <a href=\"https:\/\/www.mass.gov\/technical-information-release\/tir-20-5-massachusetts-tax-implications-of-an-employee-working\" target=\"_blank\" rel=\"noopener noreferrer\">rules<\/a> treat employees who currently work remotely out of state for Massachusetts-based employers as Massachusetts residents for purposes of income tax withholding.<\/p>\n<h2>THE EXISTING REGULATIONS<\/h2>\n<p>Under M.G.L. c. 62, \u00a7 5A(a), income of a non-resident derived from a trade or business, including any employment, carried on in the Commonwealth is sourced to Massachusetts.\u00a0 As a general rule, state income tax withholding is required in the state in which the employee\u2019s services are performed, not the state in which the employee resides.\u00a0 Exceptions apply if the specific state does not impose an income tax or a reciprocal agreement exists between the state where the employee works (i.e., where the service is performed) and where the employee resides.\u00a0 Massachusetts does not have reciprocal agreements with any other states.<\/p>\n<p>When a non-resident earns or derives income from sources both within Massachusetts and elsewhere, the taxpayer must either allocate or apportion the income to determine the amount of Massachusetts source income, apportionment provisions which account for the number of days that work is actually performed within Massachusetts.\u00a0 See 830 CMR 62.5A.1(5). \u00a0In practice, the existing regulations provide the following guidance to illustrate how a telecommuting employee\u2019s income would be treated:<\/p>\n<p><em>Example (5)(a)(1.2).<\/em>\u00a0 A telecommuter works for a Massachusetts firm, mainly out of her home in Ohio.\u00a0 The telecommuter works a total of 240 days during the tax year, and is in Massachusetts on 60 of those days. Her salary is $120,000 per year.\u00a0 Her Massachusetts source income is $30,000, calculated as follows:<\/p>\n<p style=\"text-align: center;\">$120,000 x <u>_____\u00a060_______<\/u> = $30,000<br \/>\n240<\/p>\n<h2>THE EMERGENCY REGULATIONS<\/h2>\n<p>The Department of Revenue (\u201cDOR\u201d) promulgated emergency regulation <a href=\"https:\/\/www.mass.gov\/regulations\/830-CMR-625a3-massachusetts-source-income-of-non-residents-telecommuting-due-to-the#:~:text=Scope%20of%20Regulation.-,830%20CMR%2062.5A.,to%20the%20COVID%2D19%20pandemic.&amp;text=Many%20businesses%20and%20employees,in%20response%20to%20the%20pandemic.\" target=\"_blank\" rel=\"noopener noreferrer\">830 CMR 62.5A.3: Massachusetts Source Income of Non-Residents Telecommuting due to COVID-19<\/a> to explain the sourcing and withholding rules applicable to telecommuting employees during the COVID-19 state of emergency in Massachusetts.<\/p>\n<p>Pursuant to the Emergency Regulations, for the duration of the Massachusetts COVID-19 state of emergency, <em>all compensation<\/em> received for personal services performed by a non-resident who, <em>immediately prior<\/em> to the Massachusetts COVID-19 state of emergency, was an employee engaged in performing such services in Massachusetts, and who, during the emergency, is performing such services from a location outside Massachusetts due solely to the Massachusetts COVID-19 state of emergency, will continue to be treated as Massachusetts source income subject to personal income tax under M.G.L. c. 62 and personal income tax withholding.<\/p>\n<p>The Emergency Regulations governing sourcing and withholding rules applicable to telecommuting employees during the state of emergency are due to expire on October 21, 2020.\u00a0 Proposed Regulations, which track precisely with the Emergency Regulations, are currently out for public hearing.<\/p>\n<p>As companies plan for a more permanent remote workforce, they should consider the tax implications of these decisions.\u00a0 Massachusetts employers are encouraged to reach out to the attorneys at Bowditch &amp; Dewey to consider the state tax implications of remote working arrangements.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Massachusetts has adopted emergency sourcing rules for personal income tax withholding from employees who are telecommuting due to the COVID-19 pandemic.&nbsp; The emergency rules treat employees who currently work remotely out of state for Massachusetts-based employers as Massachusetts residents for purposes of income tax withholding. THE EXISTING REGULATIONS Under M.G.L.&hellip;<\/p>\n","protected":false},"author":1,"featured_media":1077,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false,"_links_to":"","_links_to_target":""},"categories":[275,10],"tags":[258,263,269],"class_list":["post-1243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19-resources","category-taxes","tag-coronavirus","tag-covid-19","tag-personal-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Massachusetts Adopts Emergency Withholding Rules for Out-of-State Telecommuters During COVID-19 Pandemic - Don\u2019t Tax Yourself<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Massachusetts Adopts Emergency Withholding Rules for Out-of-State Telecommuters During COVID-19 Pandemic - Don\u2019t Tax Yourself\" \/>\n<meta property=\"og:description\" content=\"Massachusetts has adopted emergency sourcing rules for personal income tax withholding from employees who are telecommuting due to the COVID-19 pandemic.&nbsp; The emergency rules treat employees who currently work remotely out of state for Massachusetts-based employers as Massachusetts residents for purposes of income tax withholding. THE EXISTING REGULATIONS Under M.G.L.&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/\" \/>\n<meta property=\"og:site_name\" content=\"Don\u2019t Tax Yourself\" \/>\n<meta property=\"article:published_time\" content=\"2020-09-24T14:21:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-08-10T20:50:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2020\/06\/BW-Blog-Thumb-Investigation-Examination-1-1024x557-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"557\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Bowditch &amp; Dewey\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bowditch &amp; Dewey\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/\"},\"author\":{\"name\":\"Bowditch &amp; Dewey\",\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/#\\\/schema\\\/person\\\/459a6197018380b5885ba6e1cfc5ab96\"},\"headline\":\"Massachusetts Adopts Emergency Withholding Rules for Out-of-State Telecommuters During COVID-19 Pandemic\",\"datePublished\":\"2020-09-24T14:21:08+00:00\",\"dateModified\":\"2022-08-10T20:50:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/\"},\"wordCount\":495,\"image\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2020\\\/06\\\/BW-Blog-Thumb-Investigation-Examination-1-1024x557-1.png\",\"keywords\":[\"coronavirus\",\"COVID-19\",\"personal income tax\"],\"articleSection\":[\"COVID-19 Resources\",\"Taxes\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/\",\"url\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/\",\"name\":\"Massachusetts Adopts Emergency Withholding Rules for Out-of-State Telecommuters During COVID-19 Pandemic - Don\u2019t Tax Yourself\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2020\\\/06\\\/BW-Blog-Thumb-Investigation-Examination-1-1024x557-1.png\",\"datePublished\":\"2020-09-24T14:21:08+00:00\",\"dateModified\":\"2022-08-10T20:50:53+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/#\\\/schema\\\/person\\\/459a6197018380b5885ba6e1cfc5ab96\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2020\\\/06\\\/BW-Blog-Thumb-Investigation-Examination-1-1024x557-1.png\",\"contentUrl\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2020\\\/06\\\/BW-Blog-Thumb-Investigation-Examination-1-1024x557-1.png\",\"width\":1024,\"height\":557,\"caption\":\"Close-up side-view of hands typing on a laptop.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/09\\\/24\\\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Massachusetts Adopts Emergency Withholding Rules for Out-of-State Telecommuters During COVID-19 Pandemic\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/#website\",\"url\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/\",\"name\":\"Don\u2019t Tax Yourself\",\"description\":\"A Publication of Bowditch &amp; Dewey&#039;s Estate, Financial &amp; Tax Planning Group\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/#\\\/schema\\\/person\\\/459a6197018380b5885ba6e1cfc5ab96\",\"name\":\"Bowditch &amp; Dewey\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5483675550118a7631b7aa9aeaa31f65ebabe771a3571a05500ee629a94e240a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5483675550118a7631b7aa9aeaa31f65ebabe771a3571a05500ee629a94e240a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5483675550118a7631b7aa9aeaa31f65ebabe771a3571a05500ee629a94e240a?s=96&d=mm&r=g\",\"caption\":\"Bowditch &amp; Dewey\"},\"url\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/author\\\/bdadmin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Massachusetts Adopts Emergency Withholding Rules for Out-of-State Telecommuters During COVID-19 Pandemic - Don\u2019t Tax Yourself","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/","og_locale":"en_US","og_type":"article","og_title":"Massachusetts Adopts Emergency Withholding Rules for Out-of-State Telecommuters During COVID-19 Pandemic - Don\u2019t Tax Yourself","og_description":"Massachusetts has adopted emergency sourcing rules for personal income tax withholding from employees who are telecommuting due to the COVID-19 pandemic.&nbsp; The emergency rules treat employees who currently work remotely out of state for Massachusetts-based employers as Massachusetts residents for purposes of income tax withholding. THE EXISTING REGULATIONS Under M.G.L.&hellip;","og_url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/","og_site_name":"Don\u2019t Tax Yourself","article_published_time":"2020-09-24T14:21:08+00:00","article_modified_time":"2022-08-10T20:50:53+00:00","og_image":[{"width":1024,"height":557,"url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2020\/06\/BW-Blog-Thumb-Investigation-Examination-1-1024x557-1.png","type":"image\/png"}],"author":"Bowditch &amp; Dewey","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bowditch &amp; Dewey","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/#article","isPartOf":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/"},"author":{"name":"Bowditch &amp; Dewey","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/#\/schema\/person\/459a6197018380b5885ba6e1cfc5ab96"},"headline":"Massachusetts Adopts Emergency Withholding Rules for Out-of-State Telecommuters During COVID-19 Pandemic","datePublished":"2020-09-24T14:21:08+00:00","dateModified":"2022-08-10T20:50:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/"},"wordCount":495,"image":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/#primaryimage"},"thumbnailUrl":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2020\/06\/BW-Blog-Thumb-Investigation-Examination-1-1024x557-1.png","keywords":["coronavirus","COVID-19","personal income tax"],"articleSection":["COVID-19 Resources","Taxes"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/","url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/","name":"Massachusetts Adopts Emergency Withholding Rules for Out-of-State Telecommuters During COVID-19 Pandemic - Don\u2019t Tax Yourself","isPartOf":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/#primaryimage"},"image":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/#primaryimage"},"thumbnailUrl":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2020\/06\/BW-Blog-Thumb-Investigation-Examination-1-1024x557-1.png","datePublished":"2020-09-24T14:21:08+00:00","dateModified":"2022-08-10T20:50:53+00:00","author":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/#\/schema\/person\/459a6197018380b5885ba6e1cfc5ab96"},"breadcrumb":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/#primaryimage","url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2020\/06\/BW-Blog-Thumb-Investigation-Examination-1-1024x557-1.png","contentUrl":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2020\/06\/BW-Blog-Thumb-Investigation-Examination-1-1024x557-1.png","width":1024,"height":557,"caption":"Close-up side-view of hands typing on a laptop."},{"@type":"BreadcrumbList","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/09\/24\/massachusetts-adopts-emergency-withholding-rules-for-out-of-state-telecommuters-during-covid-19-pandemic\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/"},{"@type":"ListItem","position":2,"name":"Massachusetts Adopts Emergency Withholding Rules for Out-of-State Telecommuters During COVID-19 Pandemic"}]},{"@type":"WebSite","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/#website","url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/","name":"Don\u2019t Tax Yourself","description":"A Publication of Bowditch &amp; Dewey&#039;s Estate, Financial &amp; Tax Planning Group","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/#\/schema\/person\/459a6197018380b5885ba6e1cfc5ab96","name":"Bowditch &amp; Dewey","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5483675550118a7631b7aa9aeaa31f65ebabe771a3571a05500ee629a94e240a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5483675550118a7631b7aa9aeaa31f65ebabe771a3571a05500ee629a94e240a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5483675550118a7631b7aa9aeaa31f65ebabe771a3571a05500ee629a94e240a?s=96&d=mm&r=g","caption":"Bowditch &amp; Dewey"},"url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/author\/bdadmin\/"}]}},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2020\/06\/BW-Blog-Thumb-Investigation-Examination-1-1024x557-1.png","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pd7MoB-k3","_links":{"self":[{"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/posts\/1243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/comments?post=1243"}],"version-history":[{"count":0,"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/posts\/1243\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/media\/1077"}],"wp:attachment":[{"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/media?parent=1243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/categories?post=1243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/tags?post=1243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}