Zach Roop

January 29, 2024 | New Jersey Law Journal

States have long grappled with the question of how to properly source the income of an employee who works at home in one state, for an employer in another state. In response to the tax burden placed on its residents and the tax revenue it was losing, in 2023 New Jersey passed its own Convenience of the Employer Rule.

By Jason Feingertz, Katherine Gallagher and Zach Roop

5 minute read