Massachusetts TIR 20-5 offers key tax guidance on employees who are working from home during the COVID-19 emergency.
Any nonresidents who usually work in Massachusetts but are teleworking from a different location are still subject to Massachusetts income taxes.
Employers must also continue to make contributions to the state’s paid family and medical leave program on their behalf.
However, nonresidents who don’t usually work in Massachusetts but are doing so because of the pandemic don’t have to pay state income taxes, and businesses don’t have to contribute to the paid family and medical leave program for these workers.
Employees working remotely from Massachusetts due to the coronavirus also won’t trigger nexus requirements for sales and use tax purposes.
For more info: bit.ly/matelework603