August 27, 2020
PUBLIC FINANCE > Taxes > Income Tax

Massachusetts Source Income of Non-Residents Telecommuting due to the COVID-19 Pandemic

The intent of the emergency regulation, this proposed regulation and the related Technical Information Release is to maintain the tax treatment of income received by employees who previously worked in Massachusetts, but due to pandemic-caused circumstances now work elsewhere, until 90 days from when the emergency order is lifted or December 31, 2020, whichever occurs earlier.