Multi-State Payroll Tax Compliance

Many states have become aggressive when enforcing their non-resident state income tax withholding rules, and state payroll tax auditors are now questioning whether or not you have workers "performing services" in their state.

The definition of "performing services" also differs for each state, and compliance with each state's rules - and even knowing what they are - is difficult. For instance:

• What do you do when you have an employee with a residence address different from their work address?
• 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
• What do you do when you have workers who work in several different states?

This audio conference will help you to know the taxation and reporting requirements for all states where your organization has employees working - or in some cases - living.

Learning Objectives:

• 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?

Presented by:

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.

Continuing Education:

This program has been approved for 1.5 recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute website at the HRCI homepage.

Why a PDU Audio Conference Is Right For You:

• Fast, convenient learning without any out-of-office time lost.
• No travel-related expenses or complications.
• The perfect way to train as many employees as you like.
• 100% Guarantee: If you are dissatisfied, you are entitled to a complete refund.

Product Options:

Audio Conference Formats Explained

• Audio Conference CD Only: $219.00 (includes S&H)

Length: 1 hour 30 minutes