- Connecticut General Assembly, Office of Legislative Research report 2025-R-0067, Convenience of the Employer Rule
- Delaware Division of Revenue Technical Information Memorandum 2022-2, Treatment of Wage Income for Individuals Working Remotely · Monitored
- Nebraska Department of Revenue, Nebraska Circular EN (2026), reflecting LB 1023 (2024) special rules for nonresident employees · Monitored
- New Jersey Division of Taxation, Convenience of the Employer Sourcing Rule Enacted for Gross Income Tax · Monitored
- New York State Department of Taxation and Finance, TSB-M-06(5)I, New York Tax Treatment of Nonresidents and Part-Year Residents: Application of the Convenience of the Employer Test to Telecommuters and Others · Monitored
- Pennsylvania Code, 61 Pa. Code §109.8 (Earnings of nonresident employes), with Department of Revenue Telework Guidance · Monitored
Trust center
Convenience-of-employer rules
5 of 6 monitored. Every link goes to the agency, not to a summary of it.