{"id":1404,"date":"2021-03-26T13:50:21","date_gmt":"2021-03-26T13:50:21","guid":{"rendered":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/?p=1404"},"modified":"2022-08-10T15:48:48","modified_gmt":"2022-08-10T19:48:48","slug":"update-on-revised-dor-income-tax-pandemic-regulations-for-telecommuters","status":"publish","type":"post","link":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2021\/03\/26\/update-on-revised-dor-income-tax-pandemic-regulations-for-telecommuters\/","title":{"rendered":"Update on Revised DOR Income Tax Pandemic Regulations for Telecommuters"},"content":{"rendered":"<p>On March 5, 2021, the Massachusetts Department of Revenue (DOR) codified final regulations to extend Massachusetts income tax withholding to non-residents formerly commuting to Massachusetts but now telecommuting due to the COVID-19 pandemic.\u00a0 The regulations extend such income tax withholding through 90 days after the date on which the Governor of the Commonwealth gives notice that the Massachusetts COVID-19 state of emergency is no longer in effect.\u00a0 The original regulations, by contrast, codified on October 16, 2020, were set to expire at the end of December 2020.<\/p>\n<p>Under the final regulations, all compensation received for services performed by a non-resident who, immediately prior to the Massachusetts COVID-19 state of emergency, was an employee engaged in performing such services in Massachusetts, and who is performing services from a location outside Massachusetts due to a Pandemic-Related Circumstances, will continue to be treated as Massachusetts source income subject to personal income tax and personal income tax withholding.<\/p>\n<p>The regulations define Pandemic-Related Circumstances as the following: (a) a government order issued in response to the COVID-19 pandemic, (b) a remote work policy adopted by an employer in compliance with federal or state government guidance or public health recommendations relating to the COVID-19 pandemic, (c) the worker\u2019s compliance with quarantine, isolation directions relating to a COVID-19 diagnosis or suspected diagnosis, or advice of a physician relating to COVID-19 exposure, or (d) any other work arrangement in which an employee who performed services at a location in Massachusetts prior to the Massachusetts COVID-19 state of emergency performs such services for the employer from a location outside Massachusetts during a period in which the regulations are in effect.<\/p>\n<p>As we wrote in October, <a href=\"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/10\/20\/new-hampshire-sues-massachusetts-over-state-income-taxes-for-remote-work\/\" target=\"_blank\" rel=\"noopener\">the State of New Hampshire has challenged the legitimacy of these regulations<\/a> in a Motion for Leave to File Bill of Complaint with the United States Supreme Court, filed on October 19, 2020.\u00a0 New Hampshire argues that under the Commerce Clause and the Due Process Clause of the U.S. Constitution, the Commonwealth of Massachusetts cannot tax non-residents on income attributable to services performed outside Massachusetts.\u00a0 New Hampshire notes that to pass constitutional muster, a state tax on nonresidents must be \u201cfairly apportioned and \u201cfairly related\u201d to the services provided by the State.\u00a0 Income earned by a nonresident who works outside of the State must not be subject to taxation by any State, other than the residence state (<a href=\"https:\/\/www.governor.nh.gov\/sites\/g\/files\/ehbemt336\/files\/documents\/nh-v-ma-action.pdf\" target=\"_blank\" rel=\"noopener\">Motion for Leave to File Bill of Complaint pages 7-8<\/a>).<\/p>\n<p>The Commonwealth of Massachusetts has argued that the case is not appropriate for the Supreme Court\u2019s original jurisdiction.\u00a0 Massachusetts argues the issues presented are better suited for resolution through the ordinary processes for challenging state taxes, and that New Hampshire does not have standing to bring the case.\u00a0 The Commonwealth in its brief states, \u201cthis case concerns only a temporary emergency rule maintaining the status quo on sourcing income for non-resident employees who are suddenly telecommuting to their Massachusetts jobs from elsewhere amidst the COVID-19 pandemic.\u201d Therefore, the Commonwealth argues the case is unsuitable to the Supreme Court\u2019s original jurisdiction (Brief in Opposition to Motion for Leave to File Complaint page 13).<\/p>\n<p>New Hampshire\u2019s petition to the Supreme Court received some welcome support in the form of an amici curiae brief (also known as a \u201cfriend of the court\u201d brief) submitted on behalf of the State of New Jersey and joined by Connecticut, Hawaii, and Iowa.\u00a0 In January, the Supreme Court also asked the Acting Solicitor General of the United States to weigh in on the debate.<\/p>\n<p>It is now a year after the Governor of Massachusetts declared a state of emergency.\u00a0 At what point should a rule no longer be viewed as a temporary emergency rule?\u00a0 While we await the Supreme Court\u2019s decision as to whether to take the State of New Hampshire\u2019s case, Massachusetts employers must still withhold Massachusetts income taxes from non-residents telecommuting during the prolonged pandemic or face significant penalties.\u00a0 Meanwhile Taxpayers who are residents of New Hampshire but haven\u2019t returned to their Massachusetts offices should secure their rights to claim a refund of any Massachusetts withholdings in the event the Supreme Court rules in favor of New Hampshire\u2019s position.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On March 5, 2021, the Massachusetts Department of Revenue (DOR) codified final regulations to extend Massachusetts income tax withholding to non-residents formerly commuting to Massachusetts but now telecommuting due to the COVID-19 pandemic.&nbsp; The regulations extend such income tax withholding through 90 days after the date on which the Governor&hellip;<\/p>\n","protected":false},"author":1,"featured_media":687,"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":[258,263,132,356,55,322],"class_list":["post-1404","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19-resources","category-taxes","tag-coronavirus","tag-covid-19","tag-department-of-revenue-in-massachusetts","tag-dor","tag-income-tax","tag-telecommute"],"acf":[],"yoast_head":"<!-- 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