Even in these tough economic times, employees are still traveling on behalf of their employers, doing everything they can to help the business succeed.
Many states have become aggressive when enforcing their non-resident state income tax withholding rules, and state payroll tax auditors will now question whether or not you have workers performing services in their state.
The definition of "performing services" also differs for each state. There are 50 states, and compliance with each state’s rules - and even knowing what they are - is difficult.
Are you aware of the state income tax and state unemployment tax rules as they pertain to employees working in more than one state?
- What does your payroll service do when you have an employee with a residence address different from their work address?
- What are you 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?
As a payroll professional, you must know the taxation and reporting requirements for all states where your organization has employees working - or in some cases - living.
By attending this audio conference you will learn:
About Your Speaker
- What are the state income tax withholding rules for workers who live in one state and perform services in another
- Where is the employee subject to state unemployment insurance
- How reciprocal agreements affect taxation of wages
- Resident and non-resident taxation policies
- 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 multistate workers?
Mindy Harada, CPP, is an employment tax specialist who has over 17 years of employment tax experience as an independent consultant, an employee with one of the Big 4 firms, and as a payroll tax auditor. Ms. Harada previously was the west coast practice leader for the Employment Tax Practice at Deloitte Tax LLP.
Ms. Harada is a frequent presenter on various employment tax topics at APA events and for several payroll service providers on a national basis. She has presented before the Society of CPAs and has also spoken at several Payroll Conferences throughout the country. PHR / SPHR Credits!
This program has been approved for 1.5 recertification credit hours through the HR Certification Institute.