Multi-State Tax Issues for Payroll 2023
Learn which states to withhold for when employees work across state lines, how reciprocal agreements and nexus work, and how to handle SUTA and avoid withholding penalties.
Speaker
Patrick Haggerty
Tax practitioner and educator · Enrolled Agent
Overview
Employers face real compliance issues when employees cross state lines. Multi-state payroll tax questions arise when a business operates in several states, and also when individual employees split their work between states, reside in one state but work in another, relocate, or telecommute across state lines.
This 90-minute multi-state payroll webinar covers how to identify the states where you must collect and pay income tax, each state's rules for collection, payment and reporting, and the special rules that decide which state gets unemployment tax for an employee.
It also addresses nexus: whether employment creates a business presence that exposes the employer to a state's income, franchise, sales and use or other business taxes, plus related apportionment issues.
Why attend: States differ on taxable income, withholding thresholds, wage reporting and fringe benefits, and getting it wrong can mean failure-to-withhold penalties. This session gives you the information and resources to spot and resolve multi-state payroll tax issues. It suits payroll supervisors and staff, payroll consultants and service providers, public accountants, internal auditors, tax compliance officers, enrolled agents, benefits administrators and managers with payroll oversight.
What’s covered
- Nexus and the payroll tax implications of doing business in a state
- How to determine the states you must withhold for
- Which states get withholding when employees work in multiple states
- Reciprocal agreements and states with no income tax
- Employee domicile and tax residency
- State and local withholding certificates: when the federal W-4 isn't enough
- How states treat supplemental wages differently
- State unemployment for employees working in several states
- SUTA dumping and how to avoid this penalty trap
- Fringe benefit taxation where states differ from federal rules
- Special rules for military spouses
- Telecommuting
Who should attend
What you get
About the speaker
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. 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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