AICPA Requests Guidance on Remote Work

The AICPA recently submitted comments to the IRS and the U.S. Department of the Treasury requesting updated guidance related to employees working remotely and offering recommendations regarding the taxation of payments related to remote work.

In its comments, the association explains that hybrid and remote working arrangements have led many employees to question the impact on various benefits, such as expenses for travel to an employer-provided work location. It goes on to note that many revenue rulings and interpretations of case law are outdated in the current environment.

The comments and recommendations focus on the following areas:

  1. Principal place of business
  2. Work arrangements – employer location-based, remote and hybrid
  3. Pursuit of a trade or business
  4. Non-travel expenses incurred while working remotely

“Many companies are moving to fully remote or hybrid work schedules, causing tax issues with fringe benefits which employers offer to employees,” says Kristin Esposito, AICPA director for tax policy and advocacy. “The old rules aren’t working anymore.”


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