There are significant compliance issues for employers when employees cross state lines in the course of employment. Frequently, multi-state employment issues arise when the employer has business locations in more than one state. However, issues also arise when individual employees perform services in more than one state, live in one state and work in another, move from one state to another, or telecommute across state lines.
Compliance issues directly related to payroll include identification of the states for which the business is liable for the collection and payment of income tax, and compliance with the rules for each state regarding tax collection, payment, and reporting. In addition, special rules are used to establish the state that is to receive the unemployment tax for a particular employee. A very significant non-payroll issue is whether the employment creates nexus, i.e. a business presence, within a particular state and whether the employer is subject to that state’s income, franchise, sales, and use, or other state business taxes imposed by the state and the related apportionment issues.
In this fast-paced and detailed webinar, attendees will receive crucial information and resources to identify and help resolve multi-state payroll tax issues.
WHY SHOULD YOU ATTEND?
Understand nexus and how employment within a state may create nexus for an employer
Understand the payroll tax and compliance implications of conducting business within a state
Determine which state(s) to withhold for when employees work in multiple states under the general rule
Determine which state(s) to withhold for when states that have reciprocal agreements or no state income tax are involved
Know when state or local withholding certificates or certificates of non-residency are required
Determine which state is the state unemployment tax state when an employee works in more than one state
Understand that state rules differ with regard to taxable income, withholding thresholds, wage reporting, and fringe benefits
Learn how to avoid failure to withhold penalties.
Reciprocal agreements and how they affect state income tax withholding
Employee domicile and tax residency
State and local withholding certificates - when the federal W-4 isn't enough
How different states deal differently with supplemental wages
How to handle state unemployment when employees work in several states
SUTA dumping - what it is and how to avoid this penalty trap
Which states get withholding tax proceeds when employees work in multiple states
Fringe benefit taxation - which states differ from federal rules
The payroll tax implications of conducting business in a state
How to determine the states for which you must withhold tax
Special rules for military spouses
WHO WILL BENEFIT?
Payroll Supervisors and Personnel
Payroll Service Providers
Tax Compliance Officers
Employee Benefits Administrators
Officers and Managers with Payroll or Tax Compliance Oversight
Patrick Haggerty is a tax practitioner, author, and educator. His work experience includes non-profit organization management, banking, manufacturing accounting, and tax practice. He began teaching accounting at the college level in 1988.
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