It goes without saying, we are living in unprecedented times and working in unprecedented situations. Due to shelter in place orders, many employees who are no longer able to travel or come into the office, have found themselves working in cities and states outside their regular place of employment. While this is necessary from a health and safety perspective, having employees telecommuting form different locations raises some state and local tax issues. First, employers may need to consider whether to withhold income taxes and remit unemployment insurance to the new jurisdiction. Employees may be concerned about establishing residency in a new state. Employers also need to consider whether these new arrangements have state nexus implications, or may cause the loss of P.L. 86-272. In addition, working outside the office also creates other issues, such as how tax-related documents are signed and mailed. Please join professionals from KPMG’s State and Local Tax and Employment Tax Practices as they discuss these state tax considerations.