New Employee v Old Employee
Hi. I read the Massachusetts COVID remote worker rules. As it relates to pulling in non-residents into MA nonresident taxation, it states it covers MA employees who as of a result of the emergency declaration began working remotely from outside of MA CONTINUING to have MA source income. Plus it prescribes alternate allocation methods for all of 2020 based on actual allocation percentages for 2019 or short period Jan-Feb 2020.
What about a brand new employee who starts after the early March 2020 emergency declaration who isn’t physically present in MA for numerous months prior to changing domicile to MA late in 2020? I did not see any reference to a remote telecommuter rule in MA prior to COVID. Tax Foundation refers to it as a new, temporary rule. If it operates to continue a prior incident of taxation, shouldn’t a new remote employee be outside the rule and he/she simply allocate days in/out of MA prior to change n residency?
