In addition to causing untold health and economic damages, the COVID-19 pandemic has had a profound—and possibly permanent—impact on many longstanding workplace practices. For example, although working from home began as a temporary emergency response, a number of high-profile companies now say they plan to continue the practice in their post-pandemic operations.

Choosing to maintain remote worker arrangements as a permanent fixture raises a number of questions. In addition to evaluating how a dispersed workforce will affect corporate culture, efficiency, morale, and productivity, companies must also consider the possible tax consequences of having employees work from home. (more…)