Convenience of employer rule
A state rule taxing non-resident remote workers as though the work happened in the employer's state. Used by NY, NJ, NE, PA, DE, AR and OR, and by CT in part.
If your employer is in New York and you work from Florida 'for your convenience' (rather than because the employer required it), New York can tax you as if you'd been physically in New York. The same applies in NJ, NE, PA, DE, AR, OR, and CT under various conditions. The only workaround is documented employer requirement that work be performed outside the state, typically supported by an employer-issued letter establishing a 'bona fide employer office' outside the state.
Related terms
Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida as your permanent home. ~$10, dated public record, central to FL domicile defenses.
Contemporaneous records
Records made at or near the time of the events they describe. In a residency audit they are far more credible than a log rebuilt at tax time.
Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be a tax resident. Used by Canada, Australia, France (within EU), Japan, and others.
Contact period (Ohio)
Ohio-specific residency unit: a portion of two consecutive days during which you were in Ohio overnight.
Domicile
Your true, fixed, and permanent home, the place where, when absent, you intend to return. Not the same as residency.
Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with stronger ties to a foreign country. Filed via Form 8840.
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Track the rules these terms describe
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