Home Forums Tax Domicile은 Virginia 이고 Work From Home For firm in Massachusetts Domicile은 Virginia 이고 Work From Home For firm in Massachusetts Name * Password * Email 처음부터 재택이였다면 괜찮지만 코로나로 인해 temporary 재택이면 얘기가 달라집니다. 지금 7-8 개 주가 covid 재택근무에 대해 원래 주에다가 세금 내라고 Reg. 만들었고 그 반대편에 있는 주들이 (코로나 재택주들) 소송 걸고 있습니다. 이 게시판이 전부 다 아는건 아니니 100% 믿진 마시고 여러 조언 들으세요. 미국 CPA 도 여쭤보시고... For Massachusetts personal income tax purposes, Massachusetts residents are generally taxed on all of their income from whatever sources derived. M.G.L. c. 62, § 2. Non-residents are taxed on items of gross income from sources within the Commonwealth, including income derived from or connected with any trade or business, including any employment, in Massachusetts. M.G.L. c. 62, § 5A. Wage income paid to an individual that is subject to the Massachusetts personal income tax generally must be withheld upon for each payroll period by his or her employer. M.G.L. c. 62B, § 2. The Department of Revenue (“DOR”) promulgated emergency regulation 830 CMR 62.5A.3: Massachusetts Source Income of Non-Residents Telecommuting due to COVID-19, to explain the sourcing and withholding rules applicable to telecommuting employees during the COVID-19 state of emergency in Massachusetts. Pursuant to the regulation, for the duration of the Massachusetts COVID-19 state of emergency, all compensation received for personal services performed by a non-resident who, immediately prior to the Massachusetts COVID-19 state of emergency, was an employee engaged in performing such services in Massachusetts, and who, during such emergency, is performing such services from a location outside Massachusetts due solely to the Massachusetts COVID-19 state of emergency, will continue to be treated as Massachusetts source income subject to personal income tax under M.G.L. c. 62 and personal income tax withholding. I agree to the terms of service Comment
