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Corporate Tax Planning for Out-of-State Workforces: SALT Compliance, Non-Income Based Taxes and Other Considerations

Using Out-of-State Contractors, Payroll Tax and Non-Resident Withholding, and More

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Thursday, October 25, 2018

Recorded event now available

or call 1-800-926-7926

This course will guide tax professionals and advisers on state and local tax challenges and effective planning methods for out-of-state workforces. The panel will discuss state regulations and reporting requirements, consequences of noncompliance, tax challenges associated with the use of out-of-state contractors, non-resident withholding, non-income based taxes, and other considerations for effective tax planning to avoid penalties.

Description

The use of out-of-state workforces is becoming more and more prevalent among companies making strides to limit operational costs. These companies sometimes engage workforces across the country without considering various state and local tax pitfalls.

A company engaging contractors or employees outside of the state may unintentionally establish nexus with another jurisdiction, subjecting the company to multistate taxation. Tax nexus with another state brings about a variety of tax challenges requiring strict adherence to the tax rules and regulations of each state where workers live. Compliance may require registration with a jurisdiction’s secretary of state, department of taxation, and labor department, on top of any required regulatory and licensing registrations.

Effective state and local tax planning for a company engaging out-of-state workforces requires tax professionals and advisers to consider all tax challenges, including payroll, franchise and income taxes, non-resident withholding, non-income based taxes (such as sales and use tax), and other consequences of using out-of-state workforces. Also, advisers must carefully consider the company structure to minimize tax issues resulting from inaccurate apportionment impacting the proper allocation of income and loss to a jurisdiction.

Listen as our panel discusses state tax compliance challenges when using out-of-state workers, registration and reporting issues, and planning techniques to avoid unintended tax liability and penalties.

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Outline

  1. Nexus and state tax consequences of using out-of-state workforces
  2. State registration and reporting compliance
  3. Payroll taxes and potential non-resident withholding
  4. Non-income based taxes and planning
  5. Business structure and avoiding miscues regarding apportionment and allocation
  6. Best practices and critical planning techniques to prevent or minimize unintended tax liability

Benefits

The panel will address these and other priority issues:

  • Nexus in the context of engaging workforces in multiple jurisdictions
  • Latest developments and state positions
  • Nexus considerations after the U.S. Supreme Court Wayfair decision
  • Potential federal and multistate solutions
  • Payroll taxes and non-resident withholdings
  • Impact of non-income based taxes
  • Navigating state registration and reporting
  • Apportionment and allocation issues
  • Best practices for avoiding or minimizing unintended tax liability

Faculty

Dolson, Mary Jo
Mary Jo Dolson, CPA
Partner
Skoda Minotti

Ms. Dolson has more than 30 years of experience in the SALT arena and nearly every state, including corporate...  |  Read More

Lipstet, Ira
Ira Lipstet
Partner
DuBois Bryant & Campbell

Mr. Lipstet focuses his practice primarily on tax law with tax controversy matters a substantial part of his practice.

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