Taxpayer lives in NC and is assigned to an employer's office in NC. The taxpayer only goes to the NC office for meetings and spends remaining NC work time in his home office (assume it is qualified).
Taxpayer travels to NY monthly and spends 6 to 10 days in a client's office in NY (not the employer's office).
Do the home office days count as NY days under Memorandum TSB-M-06(5)I. See:
Drew Edmundson, CPA Cary, NC
Drew:
NOT IN MY BOOK! New York's Policy is just more eveidence of the "GREEDY HAND" at work. The taxpayer is assigned to an office in NC but works at home. The fact that he works at home rather than at the NC office is none of New York's business. The only possible thing that NY can nick him for is the work days in NY.
New York employers were allowing their employees who lived in Connecticut and New Jersey to telecommute. The savings were in the commuting costs. But the effect was to reduce NY income taxes. Thus, the above Memorandum is intended to tell New York employers to collect NY income taxes except under the narrowest of circumstances.
Given taxpayer is a North Carolina resident and an employee of a North Carolina employer, this Memorandum should not be applicable.
Dick - Please note that I did not use damnyankee in this post
BeanSmart website is not affiliated with any of the manufacturers or service providers discussed here. All logos and trade names are the property of their respective owners.