COVID -19 UPDATES

We hope that you are keeping yourself, your loved ones, and your community safe from COVID-19 (commonly referred to as the Coronavirus). Along with those paramount health concerns, you may be wondering about some of the recent tax changes meant to help everyone coping with the Coronavirus fallout and we are here to help and keep you informed:

Below are links to COVID - 19 tax legislation and updates:

Welcome to Deluzio & Company, LLP

We are a full service accounting firm dedicated to our clients, providing quality service with a quality team to assist your company with long term growth and stability. We provide a wide array of services to help you grow and sustain your business.

Our team is built to serve you, specializing in a multitude of areas permitting us to better serve our clients.

We aren’t just any accounting firm. We pride ourselves on quality, experience and drive to help you grow your business. Our greatest success is your success.

Please contact us to discuss those services to help you and your business. Or Click Here to learn more about us.

Pennsylvania Telework During Covid-19

12/01/2020

Pennsylvania Telework During Covid-19

~ Author - Nathan R. Musser, CPA, Deluzio & Company, Tax Supervisor ~

stay at home

On November 9, 2020 the Pennsylvania Department of Revenue issued some temporary guidance related to teleworking resulting from Proclamation of Disaster Emergency declared by Governor Tom Wolf in March of 2020 related to COVID-19.

For employees, working from home temporarily due to the COVID-19 pandemic is not considered a change to the sourcing of an employee’s compensation. For example, if a nonresident employee who worked inside Pennsylvania before the COVID-19 pandemic but now is working from their nonresident home, their income is still considered Pennsylvania sourced.

On the contrary, for Pennsylvania residents who were working out of state before the pandemic, their compensation would remain sourced to the other state and they would be able to claim resident credit for tax paid to the other state on the compensation.

For Pennsylvania employers with a non-resident employee temporarily working from home due to the COVID-19 pandemic in a state that doesn’t have a reciprocity agreement with Pennsylvania, the department instructs that the employee’s compensation remains Pennsylvania sourced, and the employer is required to withhold on the compensation.

Lastly, if the COVID-19 pandemic caused people to temporarily work from home, the department decided it will not seek to impose Corporate Net Income Tax nexus or Sales and Use Tax nexus based on this temporary activity.

The above reference guidance expires on June 30, 2021, or 90 days after the Proclamation of Disaster Emergency in Pennsylvania is lifted.

If you want to discuss any of the above items, please feel free to contact our office.