Skip to content

    Pages for:

  • Faculty
  • Staff
  • Students
Cornell University
Cornell University
Division of Financial Services
Payroll
  • About
    • Contact
    • Pay Calendars
    • Archives
      • Colts
      • ePay (View Your Paycheck)
        • Understanding Your Paper Pay Stub
    • Events
    • News
  • Pay Reps & Supervisors
    • Payroll Distribution
    • Workday Time Tracking & Absence Retro Edit
    • Earnings Codes
    • Deduction Codes
    • Salary Commitment (Encumbrance)
    • KFS Labor Distribution
    • Paycheck/Advice Return
    • On-Demand/On-Cycle Paychecks
    • Vehicle Certification
    • Remote Worker Checklist
    • Paying Foreign Nationals
  • Employees
    • Direct Deposit
    • Earned Wage Access
    • Payroll Deduction Authorization
    • Tax Withholdings and Forms
      • W-2 Reissue Request
      • Your W-2 Form
      • FICA Tax Refunds
  • Workday
    • Guides and Videos
    • Support
  • forms
  • CU policies
  • training
  • KFS Support
  • e-SHOP

Remote worker state income tax implications

Posted: October 16, 2020

This message applies to newly hired Cornell employees working outside New York State (NYS), as well as employees who continue working remotely from home outside NYS due to the ongoing COVID-19 pandemic, whether from home or in an office, temporarily or permanently, on a part-time or full-time basis.

NYS income tax withholding laws have not changed due to COVID-19, and, as a result, employees who live outside of NYS and have been taxed in NYS as their primary work state will continue to be subject to NYS withholding requirements, whether or not they are now working remotely outside NYS.

Under New York’s convenience of the employer rule (PDF), Cornell is required to withhold NYS income tax from all wages paid to employees working from home outside of the state for the employee’s convenience.

Remote work is excluded from the NYS withholding requirement only if the employee is required to work from home in a location outside NY as a condition of employment for Cornell’s convenience, and the employee has completed the NYS Remote Worker Checklist.

Since state income tax laws can vary by state, if you are working remotely outside NYS or relocate to another state, even temporarily, consult a tax advisor to determine additional state or local tax liability for days worked in that location.

If you need to update your tax withholding options or add a state for additional withholding, you can do so in Workday. Instructions are available on the Tax Withholdings and Forms page.

Tags: 
tax

Cornell University Payroll Office

377 Pine Tree Road, East Hill Plaza
Ithaca, NY 14850

CONTACT US

Email:  payroll@cornell.edu
Hours: 8:00 a.m. - 4:30 p.m., Monday - Friday

 


  • DFS Home
  • Website Feedback
  • Contact DFS
  • CUInfo
  • For DFS Staff
  • Executive Vice President and CFO
  • University Audit Office
  • Office of University Investments
  • Division of Budget and Planning
  • Risk Management and Insurance
  • Cornell University Policy Office
  • Alliance for Diversity and Inclusion
  • Cornell United Way
  • Campus Alerts
  • COVID-19 Etiquette for Faculty and Staff

©2025 Cornell University

Web Accessibility Assistance