Multi-State Tax Issues for Payroll: What Payroll Needs to Know in 2018/2019

Duration: 90 Minutes
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.
Multi-State Tax Issues for Payroll
Product ID: 506450
Objectives of the Presentation
  • Understand nexus and how employment within a state may create nexus for an employer
  • Determine which state(s) to withhold for when employees work in multiple states under the general rule
  • Understand the payroll tax and compliance implications of conducting business within a state
  • Determine which state(s) to withhold for when states that have reciprocal agreements or no state income tax are involved
  • Determine which state is the federal 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
  • Know when state or local withholding certificates or certificates of non-residency are required
  • Learn how to avoid failure to withhold penalties
Why Should you Attend
Creation of nexus in a new state or local tax jurisdiction creates tax and compliance issues for a business such as liability of business income, franchise, property, sales taxes, employment taxes, and apportionment, and reporting compliance issues. Employers can inadvertently create nexus when employees work within a taxing jurisdiction. Failure to properly withhold or pay taxes to the appropriate jurisdiction can lead to fines and penalties as well as employer liability and possible personal liability of employer officers and managers for under withheld employee taxes. Correcting errors after the fact can be an expensive and time consuming process. Employers must exercise due diligence in obtaining and documenting the information used to compute employee withholding in order to avoid penalties for withholding or reporting errors or missing information. This webinar will provide you with information on required documentation and ways to avoid problems and penalties.

Areas Covered
  • 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 to handle multi-state payroll processing when employees work in several 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 SUTA dumping - what it is and how to avoid this penalty trap
  • Which states get withholding tax proceeds when employees work in multiple states
  • Telecommuting
Who will Benefit
  • Payroll Supervisors and Personnel
  • Payroll Consultants
  • Payroll Service Providers
  • Public Accountants
  • Internal Auditors
  • Tax Compliance Officers
  • Enrolled Agents
  • Employee Benefits Administrators
  • Officers and Managers with Payroll or Tax Compliance Oversight
  • Company/Business Owners
  • Managers/Supervisors
  • Public Agency Managers
  • Audit and Compliance Personnel /Risk Managers
Topic Background
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.
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  • Presentation handouts in downloadable PDF format will be updated on your OCP Account within 24 hours of the purchase of the product
  • Download the Certificate of Attendance and Purchase Invoice from your OCP Account after 48 hours of the product Purchase
  • Please share your valuable Feedback at the end of the session
Instructor Profile:
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.
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