Why Should You Attend:
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.Areas Covered in the Webinar:
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
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.Areas Covered in the Webinar:
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
