Work from home and income tax jurisdiction

[KarenMM]

Is anyone adding questions to their tax organizers asking about clients working from home in one state and still being income taxed in another - covid related work changes? Here in NH, it's a big thing with no income tax and folks now working from home instead of in their MA, VT or ME workplaces, which all have income tax. So far, it is not clear what the tax entities outside of NH are going to do, but I am thinking about asking about how many days they worked inside and outside of NH so that we can lower out of state income taxes..... once the client knows the risks of audit, etc, from the non-NH states.

[ATSMAN]

If you have clients who live in NH but have a full time or part-time job in MA and work out of their home in NH due to COVID-19 restrictions, you better ask that question because MA DOR had already published a notice that such income will be considered earned in MA and subject to MA non-resident tax rules. I forget the notice # but go to MA DOR website and you should see it.