In the wake of the coronavirus pandemic, companies in wide-ranging industries across the country have unprecedented numbers of employees working from remote locations. In a prior post, we discussed numerous issues that may arise from this new normal of teleworking, including tax, labor and employment, liability, and business registration implications.
In this post, we drill down a bit further with respect to employers’ state tax reporting and payment obligations that may result from having employees working remotely in states other than where the employers maintain physical offices. This is especially relevant in metropolitan areas that straddle multiple states, like here in Portland, Oregon.
It was one year ago today that two esteemed law firms based out of the Pacific Northwest merged to form Foster Garvey PC. After going at it alone for a combined era that spanned more than 170 years, Garvey Schubert Barer, PC and Foster Pepper PLLC joined forces. As a result, a full-service law firm of more than 150 attorneys with offices in Seattle, Portland, Washington, D.C., New York, Spokane and Beijing, China, emerged.
Shortly after the merger, the COVID-19 pandemic hit all people across the globe. Then, social unrest throughout the United States joined the center stage, with continuing protests and riots occurring in almost every major city. Most recently, wildfires of historic magnitude hit the Pacific Northwest. On top of all of these life challenges, the attorneys and staff of Foster Garvey PC worked hard to maintain a focus on serving clients and our communities, as well as integrating the people and systems of two organizations.
Larry J. Brant
Editor
Larry J. Brant is a Shareholder and the Chair of the Tax & Benefits practice group at Foster Garvey, a law firm based out of the Pacific Northwest, with offices in Seattle, Washington; Portland, Oregon; Washington, D.C.; New York, New York, Spokane, Washington; Tulsa, Oklahoma; and Beijing, China. Mr. Brant is licensed to practice in Oregon and Washington. His practice focuses on tax, tax controversy and transactions. Mr. Brant is a past Chair of the Oregon State Bar Taxation Section. He was the long-term Chair of the Oregon Tax Institute, and is currently a member of the Board of Directors of the Portland Tax Forum. Mr. Brant has served as an adjunct professor, teaching corporate taxation, at Northwestern School of Law, Lewis and Clark College. He is an Expert Contributor to Thomson Reuters Checkpoint Catalyst. Mr. Brant is a Fellow in the American College of Tax Counsel. He publishes articles on numerous income tax issues, including Taxation of S Corporations, Reasonable Compensation, Circular 230, Worker Classification, IRC § 1031 Exchanges, Choice of Entity, Entity Tax Classification, and State and Local Taxation. Mr. Brant is a frequent lecturer at local, regional and national tax and business conferences for CPAs and attorneys. He was the 2015 Recipient of the Oregon State Bar Tax Section Award of Merit.