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One potential fallout from the Covid-19 pandemic, especially as many employees have shifted to remote work permanently, is that federal and state tax authorities may increasingly scrutinize a person's claimed tax residency.
Whether enticed by the flexibility of remote work or concerned about living in populated areas, many people have picked up and moved elsewhere because of the pandemic. New York, a state among the hardest hit by Covid-19, experienced a large exodus of people relocating to other states and, in some cases, even outside of the United States.
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