Before the pandemic, fewer than6%美国人在家工作。但是到2022年底，专家项目该数字将增加到25％。因此，有一些坏消息：至少在短期内，至少在短期内，偏远雇员的州税扣除的困惑将坚持下去。

We know that withholding taxes can be tricky. Employees who commute to work in different states or who work in states different from their company headquarters can make things even more complicated, depending on the states involved.

Covid-19，锁定和远程工作的兴起只会使事情变得更加混乱。

This article will help:

• 解释远程工人的预扣
• 提供临时国家规则混乱的概述
• Prepare for what the future holds

State tax withholding for remote employees Q&A

美国只有七个州没有州所得税；其他43个州（加上哥伦比亚特区）。请记住，这如何影响您和您的员工在以下免税状态下生活或工作：

• Alaska
• 佛罗里达
• 内华达州
• South Dakota
• Texas
• 华盛顿
• Wyoming

Two additional states, New Hampshire and Tennessee, only tax interest and dividend income. If someone lives in a state that doesn’t withhold income tax but works in a state that does, they’ll usually pay nonresident taxes in the state where they work. The same is true if an employee works in a state that doesn’t withhold income tax but lives in a state that does—they’ll pay resident state taxes for where they live.

With this state income tax information in mind, take a look at the following state tax withholding questions and answers.

预扣所得税的一般规则是什么？

According to the general rule of withholding, state income tax withholding for remote employees depends on where the employee performed the work.

让我们来看一个例子。如果一个员工住在Summerville, Georgia, but works in Mentone Alabama, you would only withhold Alabama state taxes because this is where the employee works. Your employee would then file state income tax in Georgia, and claim a credit for the taxes you withheld for Alabama.

There are some exceptions to this rule:

• 有互惠协议的州
• The convenience of the employer rule

How do reciprocal agreements change tax withholdings?

When states have相互协议with each other (16 states do), basic tax withholding gets flipped upside down. Instead of tax withholdings from the statewhere the employee does the work, withholdings come from the state员工居住的地方。

If your employee lives in a state with a reciprocal agreement, make sure you:

• 告知您的员工他们的国家豁免表
• 停止扣留员工的工作状态并扣留在其本州（填写豁免表之后）
• Fill出去W-2表格让员工知道您从州所得税中扣留多少（年底）

As with all things tax-related, reciprocal agreements can be tricky. It isn’t safe to make assumptions.

仅仅因为一个国家与另一州有互惠协议并不意味着包括邻国。例如，亚利桑那州与加利福尼亚，印第安纳州，俄勒冈州和弗吉尼亚州达成了协议。但是，其他四个共享边界的州并未包括在互惠协议中。请访问您的员工州的税收部，以确切了解有关互惠协议所需的知识。

Does the convenience of the employer rule change my tax withholdings?

雇主规则的便利性与雇员居住在哪里的原因有关 - 因为这对雇主或雇员很方便吗？

If you要求为了工作目的，雇员（在雇主的方便下）生活，您必须扣除该州的税款。但是，如果员工处于不同状态出于自己的原因，you can withhold taxes for both states—the state where the business is located and the state where the employee chooses to live.

不幸的是，这意味着有些员工可能会两次征税，除非他们使用居民退货中提供的所得税信用额。

There are五个州that follow this rule: Delaware, Nebraska, New Jersey, New York, and Pennsylvania. Connecticut also applies the convenience of the employer rule but only if the employee’s resident state uses a similar rule for work performed for a Connecticut employer.

The complications of temporary state rules

When companies closed locations because of COVID-19, some states scrambled to create new rules. These new regulations allowed states to continue to tax non-resident workers even if they went remote and stayed home. Thedispute between New Hampshire and Massachusettsis a prime example.

Before COVID-19, close to 100,000 New Hampshire residents would regularly commute to Massachusetts for work. Because New Hampshire doesn’t have an income tax, these employees didn’t pay one in Massachusetts.

当这些员工因关联关联而被迫留在家里时，马萨诸塞州制定了一项新的法规（“共同采购法规”），该法规突然在新罕布什尔州居民停止通勤时突然征税。该法规试图从中收回损失的收入any在Covid-19之前在马萨诸塞州工作的州外居民使他们遥遥无期。似乎来自新罕布什尔州的员工陷入了安全网。

New Hampshire sued Massachusetts because this new taxation infringes on their state sovereignty.

新罕布什尔州诉马萨诸塞州诉马萨诸塞州案最终去了最高法院，法院拒绝审理诉讼。马萨诸塞州的法规于2021年6月15日到期，马萨诸塞州撤消其紧急状态后90天。但是，一些州在诸如锁定之类的特殊干扰期间如何征税的问题仍然存在。

那么，为什么要这么重要，又对您有何影响？随着州外员工的增加，各州正在努力制定税收规则。

未来是什么样子的

The world of remote work is alive and well. Because of this, both you and your employees should be on the lookout for changes in tax law. The Senate’s2021年的远程和移动工人救济法将阻止各州为仅在该州持续30天或更短的非居民雇员缴税。如果通过，这可以帮助未来的工人被锁定破坏。房子已经引入了类似的法案，2020年远程工人救济法，这将限制非居民工人使用“雇主的便利”规则。

除了在2020年末和2021年初提出法案外，没有采取其他联邦行动。我们可以预期今年晚些时候对账单进行一些动作，因为国会在提出账单后有两年的行动可以采取行动。

这不是法律建议；有关更多信息，请click here.