Regular Season Issues Non-Resident Taxation (How the Game is Played)
{"Image DocumentName": "Regular Season Issues Non-Resident Taxation (How the Game is Played)", "Image ImageDescription": "Typical Fact Pattern: Individual lives in NJ, and regularly works in the company\u2019s NY office and travels / works at the company\u2019s offices in various states \u2013 CT, CA, IL & GA. The individual is subject to personal income tax in NY as a nonresident. The individual is also subject to tax in NJ \u2013 his/her state of domicile. The individual may also be subject to PIT in the other states. Generally, the individual allocates income to the nonresident state based on services performed within and without that state. Many states employ days in/days out test to allocate income. Telecommuting and Convenience of the Employer Note: Current appeal to the Commissioner on these issues. H.R. 1360\u2014Telecommuter Tax Fairness Act of 2007.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}