Posts from August 2024.
In July, the Massachusetts Appellate Tax Board (ATB) issued a decision upholding the state’s 2020 emergency regulation that required nonresident employees who worked in Massachusetts prior to the pandemic, but worked remotely due to the pandemic, to continue to apportion their income to Massachusetts.
But just because we’re posting about it—don’t confuse the Massachusetts’ emergency regulation with New York’s convenience rule. There are several key differences.
First, unlike New York’s longstanding convenience rule, the Massachusetts regulation was ...