New York Releases Guidance on the 14-Day Rule

Recently, New York State released TSB-M-12(5)I explaining the existing policy concerning employer withholding on the wages paid to certain nonresident employees whose primary work location is outside of New York State and who are expected to work 14 days or fewer in New York State during the calendar year.  The State’s guidance on this “14-Day Rule” includes the conditions under which an employer will not be penalized for not withholding taxes on New York State wages paid to a nonresident who performs services both in and out of New York State along with a description of the types of compensation where the rule does not apply.  For more details, see the related article New York Releases Guidance on the 14-Day Rule

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