Convenience-of-the-Employer Rule

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Convenience-of-the-Employer Rule

Definition

A rule used by several states to determine the income-tax liability of a nonresident who is employed in the taxing state. Under the rule, the days that the nonresident works outside the taxing state are assigned to the taxing state unless the taxpayer’s employer required the out-of-state work.

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— Zelinsky v. Tax Appeals Tribunal of the State of New York

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