1 On April 16, 2020, there are 43 states and the District of Columbia with home residence contracts. 2 Employers also cannot simply invoke the rules of neighbouring countries, as workers may have chosen to work temporarily outside their parents` homes. 3 NJ Dept. Treasury, “COVID-19 Related Tax Extension Information,” 16.4.2020. 4 See in general, New York Techn. Svc. Memorandum TSB-M-06(5)I (May 15, 2006). 5 NJ Dept. Treasury, “COVID-19 Related Tax Extension Information,” 16.4.2020. 6 Miss. Mr. Dept. Rev., “Mississippi Department of Revenue Response to Requests for Relief,” 26.03.2020.
7 Id. 8 Id. 9 Pennsylvania Customer Support Answers – Corporate Nexus, Pa. Mr. Dept. Answer ID 374, 4/03/2020. 10 Id. 11 Pennsylvania Customer Support Answers – Corporate Nexus, Pa. Mr. Dept. answer ID 3740, 4/03/2020. 12th Ohio Rev.
Code Ann. 13 Ohio H.B 197, 29, “Notwithstanding Section 718.011 of the revised code and within the meaning of Chapter 718 of the revised code, during the state of emergency declared by Executive Order 2020-01D, March 9, 2020, and thirty days after the end of that period, each day in which a worker provides personal services in a place, including the worker`s place of residence, where the worker is required to report his duties on the basis of the declaration of activity, is considered a day of personal service delivery in the worker`s main workplace.” 14 For the purposes of the 20-day threshold and other communal maintenance obligations, the “primary workplace” is defined in the Ohio Rev Code. 718.011 (A) (7). 15 md. Tax warning 04-14-20B. 16 Id. 17 Maryland has reciprocal agreements with Virginia, Washington DC, West Virginia and Pennsylvania. 18 Mn.
Abt. Rev. “COVID-19 FAQs for individuals,” 15.4.2020. 19 Id. 20 Philadelphia Dept. Rev. “Wage Tax Policy Guidelines for non-resident workers.” 14.04.2020. 21 Id. 22 Id.
In addition, non-resident workers may submit a wage compensation form in 2021 for all amounts withheld during the period during which they had to teletan from outside the city during the pandemic.