On Mar 19, 6:46*pm, Bob Sandler <bob_use...[at]yahoo.com> wrote:
- quote -


Right on both counts, Bob. Ref. NYCRR 132.18(a).

Katie in San Diego

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Katie wrote:
- quote -

But if the telecommuter never does any work in NY for that
employer, and never sets foot in the employer's place of
business in NY, then none of his income is subject to NY
tax? Is that right? Would that be true regardless of
necessity or convenience?

Also, if I understand correctly, the NY rules about
telecommuters apply only to employees. A legitimate
independent contractor from another state would not be taxed
by NY on his entire income from a NY client if he did most
of the work in his own state, and only visited the client in
NY occasionally. Is that correct?

Bob Sandler

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Mar 17, 10:02*pm, "removeps-gro...[at]yahoo.com" <removeps-
gro...[at]yahoo.com> wrote:
- quote -


The employer may or may not be a taxpayer in California, although if
it has employees performing services in the state it is probably a
taxpayer. That has NOTHING WHATEVER TO DO with the taxability of a
nonresident EMPLOYEE's compensation, which is taxable at the location
where the services to earn it were performed.

So, the fact that the employer is based in or is taxable in California
does not make the employee's compensation taxable. It's the place
where the employee performs the service that makes the employee's
compensation taxable. This is almost universally the case in states
that impose comprehensive individual income taxes.

The great outlier, of course, is New York; if you work for a NY
employer, and spend any time working for the employer in NY, all of
your compensation from that employment is subject to NY tax unless you
perform your services outside NY by necessity (because, by their
nature, the services could not have been performed in NY) and not for
the convenience of either the employee or the employer. So, a
telecommuter, living and working at home outside NY, is usually
subject to NY tax on all of his or her compensation even though only a
small part of it was earned by working in NY. There are now some
convoluted rules by which it can be determined that a telecommuter's
home is a "bona fide location" of the employer to avoid this result.
Anyway, as far as I know, NY is the only state that has such a crazy
rule.

Katie in San Diego

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Mar 17, 10:02*pm, "removeps-gro...[at]yahoo.com" <removeps-
gro...[at]yahoo.com> wrote:
- quote -

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Dick Adams said;
"In spite of the fact that Katie is the resident
authority on State Taxation, do not be surprised
if Kal-e-Forn-YA attempts to tax you on all of
your income. They tried to tax a satellite passing
overhead!

Be prepared!
Keep a record of the days for which you were both
paid and in California. Get a CPA, an EA, or a Tax
attorney in Texas to advise you on this.

The best time to do tax planning is before you earn
income.

Dick "

And I agree, Califfornee taxation is oftentimes twisted and sometimes
brutal. The thing is
it won't matter until it comes to their attention BUT the methods that
it may come to their attention
may have nothing to do with you per se. Your employer gets (may get)
audited by them to ensure compliance
with the various tax collection and remittance areas.
They do that A LOT.


Better to get this right NOW, before you get caught in the bowels of
bureaucracy! They are significantly
easier to deal with on a proactive basis rather than after the fact.
My dealings have been in the area
of business and sales tax collections but the mind set is the same.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

<removeps-groups[at]yahoo.com> wrote in message
news:2b993991-0ece-4f93-8b57-91f55540f013[at]s13g2000prd.googlegroups.com...
- quote -

The employer, as a corporation (presumedly) is a "resident" of California
since it has offices here.

The employee, living outside of California (really, "tax home" - but I'm
trying to keep it simple), may be taxed while present in the state.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Mar 17, 8:48 pm, Katie <katiej_1...[at]yahoo.com> wrote:

- quote -

The above sentence is ambiguous to me because it is not clear whether
"in California" refers to the "You" (the employee) or the "employer".

Do you mean

1. You are subject to California tax on your income earned by
performing services for your employer, and the employer is based in
California.
2. You are subject to California tax on your income earned by
performing services for your employer, while the employee is based in
California.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Katie <katiej_1958[at]yahoo.com> wrote:

- quote -

In spite of the fact that Katie is the resident
authority on State Taxation, do not be surprised
if Kal-e-Forn-YA attempts to tax you on all of
your income. They tried to tax a satellite passing
overhead!

Be prepared!
Keep a record of the days for which you were both
paid and in California. Get a CPA, an EA, or a Tax
attorney in Texas to advise you on this.

The best time to do tax planning is before you earn
income.

Dick

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Mar 17, 2:49*pm, kirt...[at]hotmail.com wrote:
- quote -


You are subject to California tax on your income earned by performing
services for your employer in California. You prorate by the days,
assuming your income was earned evenly over the year. Your employer
should be withholding California tax on your California earnings.
You will file a nonresident return with California to pay tax on your
California source earnings. If your total income from all sources is
above the California filing requirement for your filing status, you
are required to file a return; however, if your CA source income is
not enough to create a tax liability, there is no penalty for not
filing.

California will not tax your earnings from services performed outside
California, including at your home in Texas.

Katie in San Diego

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Mar 17, 4:33 pm, "D. Stussy" <s...[at]bde-arc.ampr.org> wrote:
- quote -

the tax somehow prorated as a fraction of the year? Which other facts
are used to determine this?

In response to the question from an earlier post, I don't think my
employer withheld anything for SDI or FUTA.

Thanks for the responses.

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

<removeps-groups[at]yahoo.com> wrote in message
news:efa319bd-e005-4d64-8920-13fa879a56a1[at]s19g2000prg.googlegroups.com...
- quote -

If you NEVER step into the state, then there's no state taxes. However, you
(and your employer) still subject to both income and payroll taxes in the
state where you live.

If you visit the employer's office in California, even once a year for a
day, you then become subject to the state's taxes. Alot of sports players
have been hit with this for their "away from home" games. Whether you're
hit just on the income for the time that you're in California or all of it
may depend on facts you haven't stated.

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Mar 16, 7:17 am, kirt...[at]hotmail.com wrote:

- quote -

The general rule is that you have to pay California tax on your
California source income. If the company operates in many states and/
or countries, they somehow get around this rule. Maybe the company is
registered in Nevada or something. Not sure how it works. And to
which state were SDI (disability) and FUTA (unemployment) paid?

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

kirthg0[at]hotmail.com wrote:
- quote -

I telecommuted to NJ from Ohio, and the company sought a temp employer
for me so I wouldn't be an independent contractor ; their first choice
for temp agency rejected itself because they had no license in Ohio;
so another was picked instead.

Which indicates, to me, that the state you work in, rules.
--
rhhardin[at]mindspring.com

On the internet, nobody knows you're a jerk.

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

It seems like this should be a simple question, but searching around
the net I see a lot of conflicting information.

I live in Texas (own a house here and everything) and telecommute to a
company based in California. Do I have to pay CA state income tax?

My employer does not withhold any state income tax. Texas has no
state income tax.

Thanks!

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >