Non-resident state income tax withholding rules are now being enforced aggressively by a number of states. Multi-State Payroll Tax Compliance is now be scrutinized by tax authorities. State payroll tax auditors are now questioning whether or not you have workers “performing services” in their state. This becomes more difficult as the definition of “performing services” varies as well as the compliance rules for each state in question. Even figuring what they are is challenging. For instance:
- How do the rules change when an employee with a residence address different from their work address? What do you do?
- What are the requirements when you decide to hold your annual training in a state that has a state income tax withholding – and no threshold or minimum days required before withholding is expected
- How do we tackle workers who work in several different states? This webinar will help you to keep updated with taxation compliance’s and reporting requirements for all states where your organization has employees working – or in some cases – living.
Areas Covered in the Session :
- How to determine “resident” and “non-resident” status
- How do the statuses affect the taxation process
- What are the state income tax withholding rules for workers who live in one state and perform services in another
- What does “nexus” and “domiciled” mean? How does it affect taxation?
- Where is the employee subject to state unemployment insurance
- How reciprocal agreements affect taxation of wages
- The four factor test for state unemployment insurance
- Which states require the use of their own Withholding Allowance Certificate, which states allow either theirs or the Form W-4, and which states don’t have a form
- How the 4 part test works – and how all states are supposed to implement this test
- What is done in practice when a worker travels to multiple locations – Are multiple W2’s issued? Are employees provided with personal tax assistance? What about tax equalization on a state to state basis?
- What does your payroll system allow or what is your functionality around multi-state workers
Who Should Attend:
- Payroll Departments
- Tax Professionals
- HR Professionals
- Finance and Accounting Professionals
- CPA’s and Book Keepers
- Business Owners
- Compensation and Benefits Executives