TomD8
Level 15

State tax filing

Delaware is one of a handful of states that tax non-resident remote workers according to the "convenience of the employer" doctrine.  This generally means that if you are working from FL because it's convenient for you, rather than because you were directed to do so by your employer, the income from your remote work is still taxable by Delaware.

 

This Delaware memorandum details their current policy, which has been in effect since June 1, 2020:

https://revenuefiles.delaware.gov/2021/TIM%202021-2%20-%20treatment%20of%20remote%20work%20in%202020...

 

 

 

**Answers are correct to the best of my ability but do not constitute tax or legal advice.