On December 8, 2020, Massachusetts extended its COVID guidance relating to the sourcing of employee income that was set to expire on December 31, 2020, via emergency regulation 830 CMR 62.5A.3 and via technical information release TIR 20-15. (TIR 20-15 supersedes both TIR 20-10 and TIR 20-05.) The only change to the COVID guidance is that it will now remain in force until 90 days after the COVID-19 state of emergency in Massachusetts expires. Within TIR 20-15, the Massachusetts Department of Revenue noted that the extension is made “[i]n light of the continuing state of emergency.”
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