However, there are several states that take the viewpoint that if your location is not a job requirement, then you are considered as if you worked at the office you are supporting. PA and NY aggressively pursue telecommuters if the location of work is for the taxpayer's convenience rather than required by employer. See: <a rel="nofollow" target="_blank" href="
http://www.journalofaccountancy.com/issues/2009/jun/20091371.html">http://www.journalofaccountancy.c...>
