Multi-State Tax Issues for Payroll 2024

Employers face significant compliance challenges when their employees cross state lines during the course of their employment. These issues commonly arise when businesses have operations in multiple states. However, complications can also arise when individual employees provide services in different states, reside in one state while working in another, relocate to a different state, or even telecommute across state borders.

One of the key compliance concerns related to payroll is determining the states for which the business is responsible for collecting and paying income tax. It is essential to adhere to each state's specific rules regarding tax collection, payment, and reporting. Additionally, special regulations govern which state should receive unemployment tax for each employee. Another critical consideration, unrelated to payroll, is whether the employment creates a business presence, or nexus, within a particular state. This determination affects whether the employer is subject to that state's income, franchise, sales, use, or other business taxes, along with the associated apportionment issues.

In this fast-paced and comprehensive webinar, attendees will gain invaluable insights and resources to effectively identify and resolve multi-state payroll tax issues.

Why You Should Attend

• Understand nexus and how employment within a state may create a 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

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 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
• Telecommuting

Who Should Attend

• 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

Speaker(s)

Patrick A. Haggerty, EA

Pat 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 taxpayers 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, information returns, and accounting.

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Credits: 1.5

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Credits: 1.5

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Credits: 1.5

Credits: 1.5

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