Patrick A. Haggerty
Owner, Patrick A. Haggerty, Tax and Accounting Services
Patrick A. 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. He is licensed as an Enrolled Agent by the U. S. Treasury to represent tax payers at all administrative levels of the IRS and is a Certified Management Accountant. He has written numerous articles and a monthly question and answer column for payroll publications. In addition, he regularly develops and presents webinars and presentations on a variety of topics including payroll tax issues, FLSA compliance, and information return reporting.
Upcoming Webinar
Multi-State Tax Issues for Payroll 2019
This webinar will offer participants an understanding of the payroll tax and compliance implications of conducting business within a state. The issue of nexus and its implications for a business will be covered including when an employer is liable for the collection and payment of income tax and state unemployment tax.
Live Session Friday, 04 October 2019, 11:30 AM PDT | 02:30 PM EDT, Duration: 90 Minutes

Recorded Webinar
How to Recover Wage Overpayments 2019
Understanding your compliance obligations and responsibilities to your employees is critical. Recovery of an overpayment may also create reporting and recordkeeping issues related to taxes and fringe benefits. Use of improper or illegal recovery methods may lead to the imposition of fines, penalties, or other sanctions on an employer. This webinar from expert Patrick A Haggerty will give participants the tools to analyze all types of employee overpayments and when overpayments may be recovered using payroll deduction and when payroll deduction may be limited by state or federal wage and hour laws or when employee consent is required.
Recorded Session Get life time access for one participant with download option!

TIN Compliance, B-Notices and Backup Withholdings
The webinar will discuss the solicitation process including solicitation using and analyzing Form W-9, annual solicitations, B-notices and solicitations in response to IRS notices and what to do when the vendor does not provide a TIN or provides an incorrect TIN. It will cover how to register to use the IRS TIN verification service, how the system matches names and numbers and how this can help in preparing submissions to prevent false positive or negative responses from the system. It will cover how to submit TINs for verification and what to do when the system indicates a mismatch between the name and number of the vendor.
Recorded Session Get life time access for one participant with download option!

Form W-4 for 2019: Best Practices and Compliance Requirements
Form W-4 has just seven lines but it is a fundamental part of the payroll process. In addition to information concerning the amount to withhold for income tax, the W-4 provides the employer with documentation of due diligence in soliciting employee name, Social Security Number, and address information. It is critical for penalty mitigation in the event the information is incorrect.
Recorded Session Get life time access for one participant with download option!

Multi-State Tax Issues for Payroll: What Payroll Needs to Know in 2018/2019
This webinar will offer participants an understanding of the payroll tax and compliance implications of conducting business within a state. The issue of nexus and its implications for a business will be covered including when an employer is liable for the collection and payment of income tax and state unemployment tax. Discussion will include general requirements regarding state withholding, collection and payment of tax, reporting requirements, special rules regarding fringe benefits and supplemental pay, and the effect of reciprocal agreements.
Recorded Session Get life time access for one participant with download option!

Fluctuating Workweek, Belo and Other Guaranteed Pay Plans for Nonexempt Employees
In this session with tax expert, Patrick Haggerty, you will get a better understanding of Belo plans, fluctuating workweeks, and guaranteed pay for nonexempt employees. You will also understand the risks involved in these plans, which may involve payment of back wages and penalties.
Recorded Session Get life time access for one participant with download option!

Accounts Payable Internal Controls: How to Reduce Risk and Prevent Fraud
Develop and Improve Internal Controls Based on COSO Frameworks to meet organizational objectives. This session by expert speaker Patrick Haggerty will cover organized approaches to the development of internal control systems and controls based on the COSO frameworks, including risk assessment, development of the control environment, training of employees and the objectives of the business.
Recorded Session Get life time access for one participant with download option!

Tax Alert: Affordable Care Act Reporting for 2017 Calendar Year
The Affordable Care Act (ACA) is still in effect for 2017. The ACA provides for individual and employer mandates to obtain or provide minimum essential health coverage. Employers and coverage providers are required to furnish reports to employees and file with the IRS information returns indicating the offer and provision of affordable minimum essential coverage and to indicate exemptions from the requirements. This webinar discusses the reporting requirements, information returns, and compliance issues.
Recorded Session Get life time access for one participant with download option!

How to Recover Wage Overpayments
Recovering wage overpayments can be a time-consuming and sometimes challenging process for payroll tax deductions professionals. State laws governing recovery of employer overpayment and adjustment of related taxes often vary from the federal rules and from state to state. Recovery may be difficult or cause hardship for employees, particularly in termination cases. Understanding your compliance obligations and responsibilities to your employees is critical.
Recorded Session Get life time access for one participant with download option!

Payroll: How to Effectively Correct Forms W-2 and Amend Forms 941
Penalties for late filing or filing incorrect W-2 Forms are on the rise. In addition, penalties for incorrect information of Form 941 can also be costly. This webinar will discuss methods for avoiding or correcting errors on Forms 941 and W-2 with a focus on how to make corrections where required so that penalties are eliminated, or minimized. The webinar will also discuss how to properly prepare and file Forms 941-X and W-2c correctly and how and when to file the corrections.
Recorded Session Get life time access for one participant with download option!

How to Recover Wage Overpayments 2016
Recovering wage overpayments can be a time-consuming and sometimes challenging process for payroll tax deductions professionals. State laws governing recovery of employer overpayment and adjustment of related taxes often vary from the federal rules and from state to state. Recovery may be difficult or cause hardship for employees, particularly in termination cases. Understanding your compliance obligations and responsibilities to your employees is critical.
Recorded Session Get life time access for one participant with download option!

W-2 Errors: How to Avoid Them, How to Correct Them
This webinar will discuss the common and not so common errors and adjustments that affect Forms W-2 and actions you can take now to reduce or prevent filing problems and errors, special reporting situations and what to do when errors are discovered. It will also cover the changes under the new filing deadlines.
Recorded Session Get life time access for one participant with download option!

Multi-state Tax Issues for Payroll 2016
This webinar will offer participants an understanding of the payroll tax and compliance implications of conducting business within a state. The webinar will also help determine which state(s) to withhold for when states that have reciprocal agreements or no state income tax are involved.
Recorded Session Get life time access for one participant with download option!

Reimbursing Employee Business Expenses: Navigating Taxes
In this informative webinar, you will learn how to properly account for and report expense reimbursements and facilities provided to employees in compliance with IRS requirements.
Recorded Session Get life time access for one participant with download option!

Alternative Withholding Methods: Income Tax Computations for Special Situations
In this training program, participants will learn how to compute the correct or target annual withholding to avoid underwithheld tax penalties, understand how to test employer designed withholding methods for compliance with IRS requirements, and learn to compute withholding using the four alternative methods provided by the IRS. The session will compare the percentage and wage bracket methods and the supplemental pay methods to the alternative methods.
Recorded Session Get life time access for one participant with download option!

Handling W-2 Corrections
A major task for Payroll departments is providing W-2 Forms to employees and to the Social Security Administration. The Forms must be correct, complete, and filed on time or the employer may face stiff penalties. For 2016 W-2 Forms the due date for filing the forms with the Social Security Administration has been moved up to January 31, 2017. As a result, the IRS expects to see more errors on W-2 Forms and has changed the rules regarding de minimus corrections for returns filed after December 31, 2016. This webinar will discuss the common and not so common errors and adjustments that affect Forms W-2 and actions you can take now to reduce or prevent filing problems and errors, special reporting situations, and what to do when errors are discovered. It will also cover the changes under the new filing deadlines.
Recorded Session Get life time access for one participant with download option!

Mastering AP Internal Controls: How to Reduce Risk and Prevent Fraud
This webinar training will explain the process of internal controls in account payable operation as per COSO framework, why it is required and how to effectively implement it across organization. Participants will learn how to master internal AP controls : preventive and corrective, to mitigate risk, ensure information system security and prevent fraud.
Recorded Session Get life time access for one participant with download option!

Tax Alert: ACA Filing Deadline February 1, 2016: Which Forms does your Business need to File?
In 2016, many employers will need to report healthcare plan coverage information to the IRS as mandated by the Affordable Care Act (ACA) filing requirements for the year ending December 31, 2015. Planning now can help you for these new requirements. We recommend that you reach out to your current insurance provider and/or payroll provider as soon as possible to confirm that you have adequately planned for these ACA filings due on February 1, 2016 (normally due January 31). If your company is self-insured, your payroll company may be able to help you prepare the appropriate forms, but it is important to discuss this with your provider now to prepare.
Recorded Session Get life time access for one participant with download option!

Payroll Accounting Best Practices
Payroll accounting may seem fairly straightforward at first glance, but it is affected by the laws and regulations of a variety of agencies and standards including the IRS, Federal Department of Labor, State Wage and Hour laws, the Federal Trade Commission (data security), and Generally Accepted Accounting Principles (GAAP). Failure to comply with the various rules may result in significant penalties and interest, correction of financial statement errors or misstatements, and damage to corporate reputation. Failure to properly pay employees or compute pay may damage employee morale and increase costs for such things as correcting information returns and processing off cycle checks.
Recorded Session Get life time access for one participant with download option!

Supplemental Pay Essentials – How to Correctly Withhold Tax Bonuses, Commissions, and Severance Pay
This webinar will help attendees distinguish between supplemental wage payments and regular wage payments and assist them to identify wage payments that are neither supplemental nor regular. It will detail methods used to compute withholding on supplemental pay and discuss the application of the rules and methods to specific payments and situations.
Recorded Session Get life time access for one participant with download option!

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