By Payroll and Entitlements Editorial Staff
The Maryland Comptroller has updated its guidance on income tax withholding requirements for teleworking situations due to the COVID-19 pandemic (see Payroll Management Guide Newsletter No. 1566 dated May 5, 2020.) The document notes that the Comptroller recognizes the temporary nature of interim workplace models and employee deployment in light of the current health emergency. As such, the guidance clarifies that the agency will not use these temporary measures to impose business nexus to alter the sourcing of business income, or to impose additional withholding requirements on the employer. (Tax Alert 05-01-20, Maryland Comptroller, May 1, 2020.)
