You may be able to allocate wages for work performed remotely outside of Walker for your Walker employer.
For 2021:
The W-COV form will help you calculate what dates may be excluded from Walker tax. You may allocate wages for days on which you worked remotely outside of Walker for hours approximating your regular shift. You may not allocate wages for vacation days, holidays, days for which you collected unemployment, and days on which you were not in Walker but only answered occasional work-related emails and phone calls. Unemployment compensation is not taxable to Walker. Examples of wage allocation for the W-COV can be found here.
You must attach the following three items to your 2021 W-1040NR (Walker non-resident return) if you are allocating wages for COVID-related work from home:
- A signed copy of form W-COV/CF-COV. (CF-COV is generated by tax preparation software)
- A letter from your employer that is on company letterhead, confirms the dates you worked remotely outside of Walker and is signed by your supervisor or Human Resources Department. A sample employer letter can be found here.
- A work log showing days worked in Walker, days worked by remote, holidays, vacation and sick days. An editable work log can be found here. Work logs that do not show holidays, sick and vacation days will not be accepted.
For 2022:
You may allocate wages for days on which you worked remotely outside of Walker for hours approximating your regular shift. You may not allocate wages for vacation days, holidays, days for which you collected unemployment, and days on which you were not in Walker but only answered occasional work-related emails and phone calls. To exclude these days from the calculation of Walker tax, you must keep a record regardless of whether you are paid on a salaried or hourly basis. You can use the work log here to keep track of days worked in Walker and days worked by remote.
You must attach the following two items to your 2022 W-1040NR (Walker non-resident return) if you are allocating wages for remote work:
- A letter from your employer that is on company letterhead, confirms the dates you worked remotely outside of Walker and is signed by your supervisor or Human Resources Department. A sample employer letter can be found here.
- A work log showing days worked in Walker, days worked by remote, holidays, vacation and sick days. An editable work log can be found here. Work logs that do not show holidays, sick and vacation days will not be accepted.
Form W-COV/CF-COV is no longer used beginning in tax year 2022.
If you anticipate working by remote in 2023, an editable work log can be found here to keep track of days in and out of Walker.