It is April 29, 2026. States like New York and California have officially expanded their “Nexus” definitions to include any LLC that has even one employee working remotely within their borders for more than 15 days.
- The Penalty: “Convenience of the Employer” rules are being used to tax 100% of that employee’s income in the state, even if your LLC is based in Florida.
- The Defense: Use Article #618‘s IP tracking to ensure your staff isn’t accidentally creating a “Tax Nexus” for you in a high-tax state.
- The Shark Insight: “A single remote hire in the wrong state can trigger a full-blown corporate tax audit for your entire LLC. Before you hire that ‘perfect’ developer in NYC, calculate the cost of the state tax filing. It might be cheaper to hire someone in a tax-neutral state.”