State and Local Tax Considerations During the Pandemic: What A&E Firm Executives Need to Know

Anchin and ACEC New York were pleased to present a timely webinar on the Business and State Tax Implications of remote working during the pandemic and New York State’s changes in Pass-Through Entity Taxes. The goal of the webinar was to help both owners and individuals understand the wide range of state tax issues and new developments.

Topics included:

Remote Employees

• Company payroll tax withholding obligations for telecommuting employees
• Convenience of employer rule application to workers located in certain states
• Residency and domicile implications of the temporary shelter-in-place rules and remote work environment
  
  

Nexus

• Business income state tax implications of teleworking from various jurisdictions
• Other types of business tax exposure due to remote employee physical presence
  
  

Apportionment

• Sourcing of service revenue among telecommuting states
• Opportunity to reduce taxes based on sourcing
• Utilization of pass-through entity taxes as an effective SALT cap workaround
  
  

Presenter:

Alan Goldenberg - Principal and Anchin's State & Local Tax Leader

Moderator:

Phillip M. Ross - Partner and Anchin's Architecture & Engineering Leader