Mornings are different, all around the country - and world.

Due to travel limitations imposed in response to the COVID-19 crisis, instead of taking trains, buses and cars to commute to work, people are going to work at home. This new work location has created concerns for both businesses and individuals as to what authority will be trying to tax work that happens from homes.

Foreign countries - and the Organization for Economic Cooperation and Development - the U.S. federal government and state governments have issued guidance and implemented temporary policies to help businesses and individuals navigate complex questions surrounding whether they have a taxable presence in a jurisdiction, withholding obligations, or individual residency and reporting obligations.

This article surveys current policy developments at the U.S. federal and state levels and provides practical considerations for practitioners and taxpayers.

Please click here to read the full article.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.