Non-Resident and Mobile Workers: State Tax Traps for Employers
Anticipating and Avoiding Unnecessary Withholding Tax Duties and Nexus Triggers
Recording of a 110-minute CPE webinar with Q&A
This webinar will familiarize corporate tax professionals with differing state policies on withholding tax obligations for non-resident employees or those employees who work in other states periodically. The panel will outline a framework for companies to avoid unplanned and unwanted nexus, taxes or administration.
- Principals of state tax and nexus in this area
- Latest developments in state positions
- Laws, regulations, court rulings
- Potential federal and multi-state solutions to the issue
- Particular issues with unemployment taxes
- Particular issues with withholding taxes
- Administrative challenges and options
- Trends in audit
- Background on HR, stock plan, relevant payroll systems
- Challenges with employee movement
The panel will address these and other on-point issues:
- Withholding tax issues: What are the de minimis standards for non-resident employee visits to different states requiring companies to register for withholding tax purposes? When does telecommuting trigger nexus for an out of state company? How much tax should be allocated to each state?
- State corporate income tax issues: For which states can occasional employee visits for certain purposes actually exceed P.L. 86-272 protections? Can withholding tax registration start a domino effect toward an eventual corporate income tax bill?
- Corporate tax department strategies: How can tax professionals effectively oversee and influence their companies’ use and management of traveling employees and telecommuters?
Mary Jo Dolson, CPA
Ms. Dolson has more than 30 years of experience in the SALT arena and nearly every state, including corporate... | Read More
Ms. Dolson has more than 30 years of experience in the SALT arena and nearly every state, including corporate income, franchise, sales and use, and property taxes. She speaks often to professional groups on multi-state tax topics.Close
Debra Silverman Herman
Ms. Herman is widely recognized for her experience in state and local taxation. She works with a variety of... | Read More
Ms. Herman is widely recognized for her experience in state and local taxation. She works with a variety of clients to address the state and local tax impact of their multistate activities from both a planning and an audit and controversy viewpoint and on complex transactions. She counsels clients with respect to corporate income and franchise taxes, bank taxes, utility taxes, unincorporated business taxes, sales and use taxes, gross receipts taxes, excise taxes on real property transfers, rent and occupancy taxes, and withholding taxes. She is also a nationally recognized author on state tax topics.Close
Ms. Pascal concentrates her practice in tax law with a focus on New York State, New York City, and multistate tax... | Read More
Ms. Pascal concentrates her practice in tax law with a focus on New York State, New York City, and multistate tax issues. She assists individual and business clients with New York State and New York City audits, including residency, sales tax, unincorporated business tax, commercial rent tax, and corporate tax audits. She also helps clients successfully navigate New York State’s voluntary disclosure process.Close