{"id":1285,"date":"2020-10-20T18:45:56","date_gmt":"2020-10-20T18:45:56","guid":{"rendered":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/?p=1285"},"modified":"2022-08-10T16:02:51","modified_gmt":"2022-08-10T20:02:51","slug":"new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work","status":"publish","type":"post","link":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/","title":{"rendered":"New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work"},"content":{"rendered":"<p>Massachusetts employers and their employees who work out of state can add state income tax to their list of uncertainties caused by the COVID-19 pandemic.\u00a0 On October 16, 2020, the Massachusetts Department of Revenue issued a final regulation that requires employees of Massachusetts based employers who reside out of state but travel to Massachusetts for work but are prohibited from travelling due to COVID-19 restrictions to continue to pay Massachusetts income tax.<\/p>\n<p>This widely criticized regulation is now under attack.\u00a0 On October 19, 2020, The State of New Hampshire filed a <a href=\"https:\/\/www.governor.nh.gov\/sites\/g\/files\/ehbemt336\/files\/documents\/nh-v-ma-action.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Motion For Leave To File Bill Of Complaint<\/a> with the United States Supreme Court challenging the legitimacy of this rule.<\/p>\n<p>The rule, which became final on October 16, 2020 and automatically expires at the earlier of December 31, 2020 or when the Governor declares an end to the current state of emergency, seems fair at first blush.\u00a0 Massachusetts is just trying to maintain the status quo.\u00a0 However, the long-standing rule is that an individual is subject to tax in the jurisdiction where the services are performed and not where the employer is located.\u00a0 Massachusetts has adhered to this general rule, at least until now, by imposing its income tax on out-of-state residents proportionately.<\/p>\n<p>New Hampshire argues that Massachusetts\u2019 attempt to tax its residents who no longer travel to Massachusetts to work infringes on its sovereignty.\u00a0 First, New Hampshire\u2019s tax and economic policies at the core of the \u201cNew Hampshire Advantage\u201d specifically exclude tax on income and on sales of tangible property.\u00a0 Second, New Hampshire residents working for Massachusetts employers are now treated differently.<\/p>\n<p>Those who didn\u2019t travel to Massachusetts prior to COVID-19 restrictions are not required to pay Massachusetts tax but those who did, but now remain in New Hampshire, have to pay Massachusetts tax.\u00a0 In addition, New Hampshire also points out that those employees who no longer travel to Massachusetts for work no longer rely on Massachusetts services paid for by Massachusetts income tax such as police, fire, and roads and now rely on New Hampshire\u2019s police departments, fire departments and highway department.<\/p>\n<p>So, what do Massachusetts employers do? Massachusetts based employers who employ New Hampshire residents still need to withhold and pay over income tax to the Massachusetts DOR. \u00a0The regulation is effective until it is repealed, or a court rules it ineffective. \u00a0Employers should also be careful about re-characterizing those New Hampshire resident employees as \u201cpermanently remote\u201d to avoid the withholding obligation.\u00a0 The Massachusetts DOR will undoubtedly scrutinize this type of re-characterization.<\/p>\n<p>Employees, on the other hand, should continue to pay their Massachusetts income tax obligations.\u00a0 But they should also preserve their rights to claim a refund in the event the Supreme Court rules in their favor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Massachusetts employers and their employees who work out of state can add state income tax to their list of uncertainties caused by the COVID-19 pandemic.&nbsp; On October 16, 2020, the Massachusetts Department of Revenue issued a final regulation that requires employees of Massachusetts based employers who reside out of state&hellip;<\/p>\n","protected":false},"author":1,"featured_media":828,"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":[323,263,61,321,324,322],"class_list":["post-1285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19-resources","category-taxes","tag-coroavirus","tag-covid-19","tag-massachusetts","tag-new-hampshire","tag-state-income-tax","tag-telecommute"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work - 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\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work - Don\u2019t Tax Yourself\" \/>\n<meta property=\"og:description\" content=\"Massachusetts employers and their employees who work out of state can add state income tax to their list of uncertainties caused by the COVID-19 pandemic.&nbsp; On October 16, 2020, the Massachusetts Department of Revenue issued a final regulation that requires employees of Massachusetts based employers who reside out of state&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/\" \/>\n<meta property=\"og:site_name\" content=\"Don\u2019t Tax Yourself\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-20T18:45:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-08-10T20:02:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2019\/03\/tax-bw-1024x683.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"2 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\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/\"},\"author\":{\"name\":\"Bowditch &amp; Dewey\",\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/#\\\/schema\\\/person\\\/459a6197018380b5885ba6e1cfc5ab96\"},\"headline\":\"New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work\",\"datePublished\":\"2020-10-20T18:45:56+00:00\",\"dateModified\":\"2022-08-10T20:02:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/\"},\"wordCount\":457,\"image\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2019\\\/03\\\/tax-bw.jpg\",\"keywords\":[\"coroavirus\",\"COVID-19\",\"Massachusetts\",\"New Hampshire\",\"state income tax\",\"telecommute\"],\"articleSection\":[\"COVID-19 Resources\",\"Taxes\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/\",\"url\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/\",\"name\":\"New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work - Don\u2019t Tax Yourself\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2019\\\/03\\\/tax-bw.jpg\",\"datePublished\":\"2020-10-20T18:45:56+00:00\",\"dateModified\":\"2022-08-10T20:02:51+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/#\\\/schema\\\/person\\\/459a6197018380b5885ba6e1cfc5ab96\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2019\\\/03\\\/tax-bw.jpg\",\"contentUrl\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2019\\\/03\\\/tax-bw.jpg\",\"width\":4500,\"height\":3000,\"caption\":\"Finance and banking concept. Euro coins and us dollar banknote close-up. Abstract image of Financial system with selective focus, toned, double exposure.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/2020\\\/10\\\/20\\\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.bowditch.com\\\/estateandtaxplanningblog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work\"}]},{\"@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":"New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work - 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\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/","og_locale":"en_US","og_type":"article","og_title":"New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work - Don\u2019t Tax Yourself","og_description":"Massachusetts employers and their employees who work out of state can add state income tax to their list of uncertainties caused by the COVID-19 pandemic.&nbsp; On October 16, 2020, the Massachusetts Department of Revenue issued a final regulation that requires employees of Massachusetts based employers who reside out of state&hellip;","og_url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/","og_site_name":"Don\u2019t Tax Yourself","article_published_time":"2020-10-20T18:45:56+00:00","article_modified_time":"2022-08-10T20:02:51+00:00","og_image":[{"width":1024,"height":683,"url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2019\/03\/tax-bw-1024x683.jpg","type":"image\/jpeg"}],"author":"Bowditch &amp; Dewey","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bowditch &amp; Dewey","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/#article","isPartOf":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/"},"author":{"name":"Bowditch &amp; Dewey","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/#\/schema\/person\/459a6197018380b5885ba6e1cfc5ab96"},"headline":"New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work","datePublished":"2020-10-20T18:45:56+00:00","dateModified":"2022-08-10T20:02:51+00:00","mainEntityOfPage":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/"},"wordCount":457,"image":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/#primaryimage"},"thumbnailUrl":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2019\/03\/tax-bw.jpg","keywords":["coroavirus","COVID-19","Massachusetts","New Hampshire","state income tax","telecommute"],"articleSection":["COVID-19 Resources","Taxes"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/","url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/","name":"New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work - Don\u2019t Tax Yourself","isPartOf":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/#primaryimage"},"image":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/#primaryimage"},"thumbnailUrl":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2019\/03\/tax-bw.jpg","datePublished":"2020-10-20T18:45:56+00:00","dateModified":"2022-08-10T20:02:51+00:00","author":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/#\/schema\/person\/459a6197018380b5885ba6e1cfc5ab96"},"breadcrumb":{"@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/#primaryimage","url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2019\/03\/tax-bw.jpg","contentUrl":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2019\/03\/tax-bw.jpg","width":4500,"height":3000,"caption":"Finance and banking concept. Euro coins and us dollar banknote close-up. Abstract image of Financial system with selective focus, toned, double exposure."},{"@type":"BreadcrumbList","@id":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/"},{"@type":"ListItem","position":2,"name":"New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work"}]},{"@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_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pd7MoB-kJ","jetpack_featured_media_url":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-content\/uploads\/sites\/5\/2019\/03\/tax-bw.jpg","_links":{"self":[{"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/posts\/1285","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=1285"}],"version-history":[{"count":0,"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/posts\/1285\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/media\/828"}],"wp:attachment":[{"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/media?parent=1285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/categories?post=1285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/wp-json\/wp\/v2\/tags?post=1285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}