Which state law applies for “principal place of employment” if an employee has no residence and works in different states; therefore, there is no principal place of employment?

Refer to IRS Publication 463visit disclaimer page.  Factors to consider are:

• The total time ordinarily spent in each place
• The level of business activity in each place
• Whether income from each place is significant or insignificant
• Whether the employee has an official duty state
  

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  2020