{"id":2762,"date":"2022-03-14T13:35:53","date_gmt":"2022-03-14T13:35:53","guid":{"rendered":"http:\/\/www.enlacedirecto.com.ar\/inicio\/?p=2762"},"modified":"2022-07-22T13:06:45","modified_gmt":"2022-07-22T13:06:45","slug":"remote-work-taxes","status":"publish","type":"post","link":"http:\/\/www.enlacedirecto.com.ar\/inicio\/2022\/03\/14\/remote-work-taxes\/","title":{"rendered":"Remote Work Taxes"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Impact<\/a><\/li>\n<li><a href=\"#toc-1\">What You Can Write Off On Your Taxes If You Work From Home<\/a><\/li>\n<li><a href=\"#toc-2\">Are You Considering Hiring Remote Workers?<\/a><\/li>\n<li><a href=\"#toc-3\">Tax Deductions Commonly Overlooked<\/a><\/li>\n<li><a href=\"#toc-4\">The Home Office Deduction: Why You Probably Can&#8217;t Claim It, Even If You Work From Home<\/a><\/li>\n<li><a href=\"#toc-5\">Registration Requirement In The Host Country<\/a><\/li>\n<li><a href=\"#toc-6\">The Realities Of Resolving Back Tax Debt<\/a><\/li>\n<li><a href=\"#toc-8\">Can You Claim The Home Office Tax Deduction If Youve Been Working Remotely? Heres Who Qualifies<\/a><\/li>\n<\/ul>\n<\/div>\n<p>However, some states were outliers, such as New York, which said temporary remote employees would still be liable for New York income tax. Employers give their workforce remote work allowances to help relieve some of the financial burdens of remote work, like energy bills or internet access. Since companies will no longer have to pay for an office space if they transition to remote work, that money can then be allocated to making employees comfortable at home. In the United Kingdom, for example, remote workers can claim \u00a36 per week in tax relief for household costs. This is designed to cover things like increased utility bills, business call costs, and Internet bills.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"308px\" alt=\"tax benefits of working remotely\"\/><\/p>\n<p>A state may also use a worker\u2019s domicile to determine their residence for tax purposes. A domicile is a permanent home as indicated by evidence such as where the person keeps their personal belongings and pets, where they attend doctor\u2019s appointments, where they vote, and where their children attend school. Whether you\u2019ve been working remotely for years or just started recently, there are some relatively simple ways you can ensure a smoother tax filing experience this year. For some, the indefinite possibility of telecommuting turned into a unique travel opportunity, or even a chance to relocate to their favorite rural destination while maintaining a big-city job. And although this might have changed things for the better for some workers, there are still a few things to consider in this new world of remote work \u2014 like the tax implications. Following current tax laws just got more complicated with the influx of remote work.<\/p>\n<h2 id=\"toc-0\">Impact<\/h2>\n<p>Things that are used for daily living as well as working \u2014 internet service, cellphone, landline telephone, rent , utilities and more \u2014 can be deducted, but not at 100%. Aside from that, the Tax Cuts and Jobs Act allows 100% depreciation on large purchases, like a new computer or new furniture that\u2019s used exclusively for the home office. Qualified expenses include professional development courses, books, supplies, computer equipment, related software and services, supplementary materials and more. If you spend more for expenses than the $1,500 simplified cap, then you may want to use the regular method.<\/p>\n<ul>\n<li>They are also choosing to work new schedules and to work temporarily in new locations to spend time with family, learn new things or explore new places.<\/li>\n<li>However, if the employee chooses to work out of state , he may be subject to tax in both states (the employer\u2019s location and the employee\u2019s location).<\/li>\n<li>Unfortunately, many of the tax relief policies introduced during the early stages of the pandemic were temporary and have now expired.<\/li>\n<\/ul>\n<p>Wherever you went during the pandemic, and for whatever reason, there are some consequences of working from a new location\u2014that is, beyond the mail piling up and your plants wilting. Mainly, your taxes might look a little different, especially if you worked while living in a different state than the one where you&#8217;re employed or have your permanent residence. The future of work is going to look very different from the present. The pandemic tested the flexibility and responsiveness of work and culture everywhere.<\/p>\n<h2 id=\"toc-1\">What You Can Write Off On Your Taxes If You Work From Home<\/h2>\n<p>In fact, about 22% of the American workforce is expected to beworking remotely through 2025, according to freelancing platform Upwork. Policies that explicitly lay out the terms of the employer&#8217;s requirement that the employee work from home permanently or for a set amount of time to ensure that \u2014 on audit \u2014 the policy and position will withstand scrutiny. Employer could be liable for the state&#8217;s corporation business tax by virtue of one employee telecommuting from the state. While some employers may regard employees having a side hustle as an unwelcome distraction, others are actively encouraging their staff to pursue them.<\/p>\n<ul>\n<li>The country where the employer is located may still require payment of insurance contribution even while the employee is no longer a tax resident of that country.<\/li>\n<li>For instance, Maine, Georgia, Illinois and several other states are making sure that state residents forced to work from home who normally work out of state won\u2019t be taxed on their income by two states.<\/li>\n<li>One of the easiest ways to ensure you don\u2019t run into issues when filing your taxes is to use the services of the best tax software on the market.<\/li>\n<li>You will still get all of the same benefits and pay as a traditional worker, except you&#8217;ll work from home.<\/li>\n<li>\u00abIf the pandemic continues on and large volumes of taxpayers continue to work remotely, it is likely that other tax changes might be proposed, including a possible tax break related to that activity,\u00bb says Steber.<\/li>\n<\/ul>\n<p>Remember, too, that each state has its own tax laws and wants to attract as much revenue as possible, Sunshine said, so interpretations of these laws vary. Join our newsletter for the latest accounting trends, ideas, news, and technology delivered directly to your email.<\/p>\n<h2 id=\"toc-2\">Are You Considering Hiring Remote Workers?<\/h2>\n<p>Save money with the best tips and products to make smart financial decisions. Still, other states remain silent on what their tax policy will be, or otherwise saying it will depend on the conditions surrounding why a particular taxpayer is working from home. States might be more forgiving if someone is working from home because they\u2019re considered part of the high-risk population, or if they\u2019re working from home due to government lockdown orders. However, the nature of activities that attract a significant presence is generally manager positions that have decision-making power for the company. Thus, only the higher and middle-level employees may be able to create a significant presence by their activities and therefore, be considered a Permanent Establishment.<\/p>\n<p>Home office deductions have long been a perk for freelancers and other self-employed people during tax time. Those who use their home office space exclusively for work and don&#8217;t maintain an office elsewhere can write off the costs of keeping that space reserved for business. Meanwhile, in Belgium, remote workers can receive a tax-free remote work allowance directly from employers.<\/p>\n<p>There is also a simplified method that is up to $1,500 (up to 300 square feet x $5 per square foot) that gives you a flat deduction without taking into account individual home expenses. The simplified method allows for less record keeping, however the original home office deduction can give you a bigger deduction. Another thing that can happen as a result of working in multiple states is being hit with something called dual residency.<\/p>\n<h2 id=\"toc-3\">Tax Deductions Commonly Overlooked<\/h2>\n<p>You can write off up to 100% of some expenses for your home office, such as the cost of repairs to the space. This home office needs to be used only for your business \u2014 as in, it can&#8217;t be a guest room with a desk in it \u2014 and you must be able to prove that you need an office for your work.<\/p>\n<p>And some states, such as Pennsylvania, also tax income you receive from a source within the state even if you aren\u2019t a resident or domiciliary. In the U.K., for example, you can only claim relief if you have to work from home, not if you choose to. You can claim up to 6 pounds per week and any extra amounts you spend on gas and electricity, metered water, and business calls. Misclassification of employees in this way can lead to massive penalties for the offending companies, both within and outside the U.S. Both parties should sign a document that clearly outlines the nature of the relationship and regularly evaluate the relationship to ensure that nothing has changed. Federal tax forms are distributed at the offices of the Internal Revenue Service Nov. 1, 2005, in Chicago. The landscape of WFH, self-employed businesses is booming thanks to what tax prep firm Intuit calls the \u00abcreator economy\u00bb \u2013 an industry that includes everyone from Instagram influencers to Twitch streamers and even OnlyFans talent.<\/p>\n<h2 id=\"toc-4\">The Home Office Deduction: Why You Probably Can&#8217;t Claim It, Even If You Work From Home<\/h2>\n<p>However, if a company has employees who are working remotely in a different state, the company may have nexus outside its home state, thus requiring the company to file in those states in which it has remote employees, Sunshine said. The shift to remote work due to the COVID-19 pandemic has given employers and employees increased flexibility in when, where and how work is performed.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"https:\/\/remotemode.net\/wp-content\/uploads\/2022\/01\/remote-entry-level-1.jpg\" width=\"302px\" alt=\"tax benefits of working remotely\"\/><\/p>\n<p>Personal property may also become obsolete because of the lower office headcount, which also reduces the need for new\/additional equipment . In addition, there may be an increase in operating costs for maintenance and office safety protocols. Portco A\u2019s global HR executive resides in North Carolina but reports exclusively to the South Carolina office. The company\u2019s only other connection to North Carolina is a third-party customer, which purchases up to half of its goods. S companies continue to reimagine the world of work, they are heeding employee demands for greater flexibility. Employees are relocating at record levels in anticipation of this flexibility.<\/p>\n<h2 id=\"toc-5\">Registration Requirement In The Host Country<\/h2>\n<p>Unlike full- and part-time employees, self-employed and contract workers in New Hampshire may be subject to state taxes on their income in certain situations. Prior to passage of the 2017 Tax Cuts and Jobs Act, employees could possibly include unreimbursed business expenses if they worked from home at the convenience of their employer. But the tax code overhaul paused that ability until the provisions sunset at the end of 2025. Americans who earn more than this upper limit may be able to claim other exclusions or credits, too. The foreign housing exclusion, for example, allows Americans who rent a home abroad to exclude a proportion of their housing expenses on top of the foreign earned income exclusion maximum.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"304px\" alt=\"tax benefits of working remotely\"\/><\/p>\n<p>This occurs naturally whenever you report a move to the IRS, and will result in you getting taxed for different portions of the calendar year based on where you lived. For example, if you lived in New York from January to March but then moved to California, you\u2019d pay New York state taxes for those three months, and California taxes <a href=\"https:\/\/remotemode.net\/blog\/how-remote-work-can-benefit-employees-and-companies\/\">benefits of working remotely<\/a> for the rest of that year. If the activities of the employee in the host country relate to sales or the purchase of goods or services, then the company might be required to register for sales taxes. When it comes to filing US taxes, the US not only taxes globally, but in the age of digital data sharing, it has global reach.<\/p>\n<p>Several states, including New York, have the \u201cconvenience of the employer\u201d rule. This rule says if an employer requires an employee to work out of state of residency, withholding is taken only in the state where the employee is based out of. However, if the employee chooses to work out of state , he may be subject to tax in both states (the employer\u2019s location and the employee\u2019s location).<\/p>\n<p>Early in the pandemic, Rentcafe.com calculated average apartment space per person. Louisville, Ky. apartment dwellers had the most average space per person, with 731 square feet per person, the apartment search website said. That may be a little skimpy, according to MarketWatch tax columnist Bill Bischoff. But one advantage to the simplified method is that the filer doesn\u2019t need to keep proof of the home office expenses, he added. The tax break comes in two flavors, a simplified deduction and a more complex one. In Goldberg\u2019s four decades of tax work, there\u2019s been one time when an IRS official checked out a taxpayer\u2019s home office during an audit \u2014 and the agent gave the OK upon review. Still, it\u2019s not a bad idea to take a picture of your workspace for your records, just in case any potential audit notice on 2020 returns pops up later.<\/p>\n<h2 id=\"toc-7\">Permanent Establishment Risk For A Remote Workforce<\/h2>\n<p>\u00abA lot of people are moving around, so there could be more complicated tax implications,\u00bb says Scott Taylor, CFA, a financial advisor at Northwestern Mutual. \u00abThere are certain states <a href=\"https:\/\/remotemode.net\/\">https:\/\/remotemode.net\/<\/a> and certain situations where you could be double taxed.\u00bb Here&#8217;s everything you need to know about remote work and your taxes\u2014and potential deductions you could qualify for.<\/p>\n<p>A permanent remote worker is a worker whose worksite is outside the geographic location of the business. A temporary remote worker has retained their worksite at their employer\u2019s geographic location, even if they have been performing their work tasks at home due to the pandemic.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Impact What You Can Write Off On Your Taxes If You Work From Home Are You Considering Hiring Remote Workers? Tax Deductions Commonly Overlooked The Home Office Deduction: Why You Probably Can&#8217;t Claim It, Even If You Work From Home Registration Requirement In The Host Country The Realities Of Resolving Back Tax Debt Can [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[227],"tags":[],"class_list":["post-2762","post","type-post","status-publish","format-standard","hentry","category-education"],"_links":{"self":[{"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/posts\/2762","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/comments?post=2762"}],"version-history":[{"count":1,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/posts\/2762\/revisions"}],"predecessor-version":[{"id":2763,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/posts\/2762\/revisions\/2763"}],"wp:attachment":[{"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/media?parent=2762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/categories?post=2762"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/tags?post=2762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}