New York Appellate Court Upholds Application of “Convenience of Employer” Rule Against Connecticut Law Professor

Short summary

The New York Appellate Division upheld the state's 'convenience of the employer' rule, ruling that a law professor's COVID-era remote work from Connecticut was properly sourced as New York income. The court found the employer was indifferent to where remote work occurred, negating the employer-necessity exception. The decision reaffirms that New York will tax remote workdays of nonresident employees unless work outside the state is employer-required by necessity.

• •New York Appellate Division upholds convenience-of-employer rule for COVID-era remote work
• •Nonresident employees must show employer necessity, not merely convenience, to exclude out-of-state workdays
• •Constitutional challenges under Commerce and Due Process Clauses rejected again

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