This presentation, led by Catherine Sabol (Partner, Citrin Cooperman), will draw on her 20+ years of experience practicing state and local tax (“SALT”) in the New York area. The session will examine the SALT implications of remote work from both the employee and employer perspectives, with a focus on New York’s unique “convenience of the employer” (“COE”) rule.

While most states source wages based on where work is performed, New York’s COE rule instead requires employers to withhold New York tax based on an employee’s assigned work location, rather than their actual work location. The discussion will also explore how remote work impacts nexus and apportionment considerations, and outline steps to ensure accurate compliance across various tax types. 

Learning Objectives:

• Understand the implications of a remote workforce from both the employee and employer perspectives.

• Examine the impact of New York’s Convenience of the Employer (COE) rule on remote work, including the Zelinsky cases.

• Explore broader state and local tax (SALT) considerations of remote work, such as nexus, apportionment, and sales tax.

This session is free for all to attend—feel free to spread the word.

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CLM Application Credit: 1.0 hours of Organizational Development.

CLM Functional Specialist Credit: 1.0 hours of Financial Management.

CLM Recertification: 1.0 hours of Financial Management.