在大流行之前，少于6％of Americans worked from home. But by the end of 2022, experts project that number will increase to25%. So, there’s some bad news: The confusion around state tax withholding for remote employees is going to stick around—at least for the short term.

我们知道，预扣税可能很棘手。通勤在不同州工作或在与公司总部不同的州工作的员工可以使事情变得更加复杂，具体取决于所涉及的州。

COVID-19, lockdowns, and the rise of remote work only made things more confusing.

本文将有所帮助：

• Explain withholding for remote workers
• Provide an overview of temporary state rule confusion
• 为未来的一切准备

偏远雇员问答的州税收税

Only seven states in the United States don’t have state income tax; the other 43 states (plus D.C.) do. Keep in mind how this affects you and your employees living or working in the following income tax-free states:

• 阿拉斯加州
• Florida
• Nevada
• 南达科他州
• 德克萨斯州
• Washington
• 怀俄明州

新罕布什尔州和田纳西州的另外两个州，只有税收利息和股息收入。如果某人住在一个​​不扣除所得税但在某个州工作的州，他们通常会在他们工作的州缴纳非居民税。如果一名员工在不扣留所得税但居住在这样的州的州工作的州工作，也是如此，他们将向他们缴纳的州税。

考虑到这一州所得税信息，请查看以下州税收扣除问题和答案。

What is the general rule of income tax withholding?

根据预扣的一般规则，偏远雇员的州所得税预扣取决于员工在何处执行工作。

让我们看看一个例子。如果一名员工居住在佐治亚州的萨默维尔，但在阿拉巴马州的Mentone工作，您只会扣留阿拉巴马州的税收，因为这是员工工作的地方。然后，您的雇员将在佐治亚州提起州所得税，并要求您扣押阿拉巴马州的税款。

该规则有一些例外：

• States that have reciprocal agreements
• 雇主规则的便利

互惠协议如何改变税款？

何时拥有reciprocal agreements彼此之间（16个州），基本税收扣除颠倒。而不是国家的税收员工在哪里工作，预扣来自国家where the employee lives.

如果您的员工居住在互惠协议的州中，请确保您：

• Inform your employees of their state exemption form
• Stop withholding for the employee’s work state and withhold in their home state (after they complete the exemption form)
• 充满outW-2form to let the employee know how much you withheld from their state income tax (at the end of the year)

与所有与税收有关的事物一样，互惠协议可能很棘手。做出假设是不安全的。

Just because a state has a reciprocal agreement with another state doesn’t mean that neighboring states are included. Arizona, for instance, shares agreements with California, Indiana, Oregon, and Virginia. But, the four other states that share its borders aren’t included in the reciprocal agreement. Visit your employee’s state’s Department of Revenue to find out exactly what you need to know about reciprocal agreements.

雇主规则的便利是否会改变我的税款？

雇主规则的便利has to do with the reasons for the employee living where they do—is it because it’s convenient for the employer or the employee?

如果你requirean employee to live in a different state for the purposes of their work (at the convenience of the employer), you must withhold taxes for that state. But if the employee works in a different statefor their own reasons,您可以扣留两种州的税款 - 企业所在的状态以及员工选择居住的州。

Unfortunately, this means that some employees may be taxed twice unless they use income tax credits supplied on their resident return.

有five states遵循此规则：特拉华州，内布拉斯加州，新泽西州，纽约和宾夕法尼亚州。康涅狄格州还应用了雇主规则的便利性，但前提是雇员的居民国家对康涅狄格州雇主进行的工作使用类似的规则。

临时国家规则的并发症

当公司因Covid-19关闭地点时，一些州争先恐后地创建了新规则。这些新法规允许各州继续对非居民工人征税，即使他们遥不可及并待在家里。这新罕布什尔州和马萨诸塞州之间的争议是一个很好的例子。

在Covid-19之前，将近100,000名新罕布什尔州居民会定期通勤到马萨诸塞州上班。由于新罕布什尔州没有所得税，因此这些员工在马萨诸塞州没有支付。

When these employees were forced to stay home because of COVID-related shutdowns, Massachusetts created a new regulation (the “COVID sourcing regulation”) that suddenly taxed New Hampshire residents when they stopped commuting. The regulation sought to recoup lost income from任何out-of-state residents who worked in Massachusetts before COVID-19 made them remote. It seems employees from New Hampshire got caught up in the safety net.

新罕布什尔州起诉马萨诸塞州，因为这种新的税收侵犯了他们的州主权。

New Hampshire v. Massachusetts eventually went to the Supreme Court where the court declined to hear the lawsuit. The Massachusetts regulation expired on June 15th, 2021, 90 days after Massachusetts lifted its state of emergency. But the question of how some states tax workers during exceptional disruptions, like lockdowns, is still up in the air.

So why does this matter, and how might it affect you? With the increase in out-of-state employees, states are working to create rules on taxation.

What the future holds

远程工作的世界还活着。因此，您和您的员工都应该注意税法的变化。参议院的Remote and Mobile Worker Relief Act of 2021would stop states from withholding taxes for nonresident employees who are only in the state for 30 days or less. If passed, this could help future workers disrupted by lockdowns. The House has introduced a similar bill, theRemote Worker Relief Act of 2020, that would limit the use of the “convenience of the employer” rule for nonresident workers.

Other than introducing the bills in late 2020 and early 2021, no other federal action has been taken. We can expect some movement on the bills later this year because Congress has two years to act once the bills are introduced.

This is not intended as legal advice; for more information, please点击这里。