Non-Resident and Mobile Workers: State Tax Traps for Employers

Anticipating and Avoiding Unnecessary Withholding Tax Duties and Nexus Triggers

A live 110-minute CPE webinar with interactive Q&A


Tuesday, April 25, 2017
1:00pm-2:50pm EDT, 10:00am-11:50am PDT

Early Registration Discount Deadline, Friday, March 31, 2017


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.

Description

Most large and mid-sized companies periodically send employees off to visit customers, company sites or sales prospects in other states. Odds increase every year that those visits will trigger unwanted state withholding tax registration or exceed P.L. 86-272 nexus protections.

Many states impose withholding tax administrative duties if an out-of-state firm sends staff there for even a few days a year or permits an employee to telecommute. Costly withholding registration can lead to audits that scrutinize for even more tax obligations. Congressional efforts to set a minimum physical presence standard for states have stalled.

Tax specialists must grasp rules in each state for potential tax implications due to visits to that state by non-resident employees—and keep pace with developments like the MTC model law and others. Tax considerations must play a prominent role in decisions about where to send people and how often.

Listen as our panel of veteran state tax advisers deconstructs the trend toward non-resident tax allocation with the use of specific state policies and examples of real taxpayers to prepare you to properly respond to that trend.

Outline

  1. Principals of state tax and nexus in this area
  2. Latest developments in state positions
    1. Laws, regulations, court rulings
  3. Potential federal and multi-state solutions to the issue
  4. Particular issues with unemployment taxes
  5. Particular issues with withholding taxes
  6. Administrative challenges and options
    1. Trends in audit
    2. Background on HR, stock plan, relevant payroll systems
    3. Challenges with employee movement

Benefits

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?

Learning Objectives

After completing this course, you will be able to:

  • Ascertain which key states have the tougest withholding tax rules, and possibly even exclude P.L. 86-272 protections
  • Discern the de minimis standards for non-resident employees in different states
  • Identify when to register for state withholding tax
  • Establish best practices for your company’s policies on traveling employees and telecommuters

Faculty

Mary Jo Dolson, Partner
Skoda Minotti, Tampa, Fla.

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.

Debra Silverman Herman, Partner
Hodgson Russ, New York

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.

Elizabeth Pascal, Partner
Hodgson Russ, Buffalo, N.Y.

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.


Registration per Person for Live Event

Live Webinar $197.00

Includes Early Discount Savings of $50.00 (through 03/31/17)

Live Webinar & CPE Processing $232.00

Includes Live Webinar Early Discount Savings of $50.00 (through 03/31/17)


CPE per Person on Live Event

Continuing Professional Education credit processing is available for an additional fee. CPE processing must be ordered prior to the event. To qualify for CPE you may not listen via the telephone.

This program is eligible for 2.0 CPE credits.

  • Field of Study: Taxes.
  • Level of Knowledge: Intermediate.
  • Advance Preparation: None.
  • Teaching Method: Seminar/Lecture.
  • Delivery Method: Group-Internet (via computer).
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of verification codes announced throughout the presentation.
  • Prerequisite: Three years+ business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules; supervisory authority over other preparers/accountants. Specific knowledge and understanding of withholding tax obligations in various states for nonresident employees or those who work in other states periodically which may trigger unwanted nexus.

NOTE: CPE credit processing for all attendees must be ordered by 2pm Eastern the day of the program to receive a Certificate of Attendance within 24 hours.


Recordings

Recorded Event

Includes full event recording plus handouts (available after live webinar).

Note: Self-study CPE and EA credits are not offered on recorded events.

Recorded Webinar Download $197.00
Available 48 hours after the live event

Includes Early Discount Savings of $50.00 (through 03/31/17)

How does this work?

Recorded Audio Download (MP3) $197.00
Available 24 hours after the live event

Includes Early Discount Savings of $50.00 (through 03/31/17)

How does this work?

DVD (Slide Presentation with Audio) $197.00 plus $9.45 S&H
Available ten business days after the live event

Includes Early Discount Savings of $50.00 (through 03/31/17)

How does this work?


Registration Plus Recorded Event

Best value!

Live Webinar & Webinar Download $294.00

Includes Special Savings of $200.00 (through 03/31/17)

Live Webinar & Audio Download $294.00

Includes Special Savings of $200.00 (through 03/31/17)

Live Webinar & DVD $294.00 plus $9.45 S&H

Includes Special Savings of $200.00 (through 03/31/17)


NASBA CPE Sponsor

National Registry of CPE Sponsors

Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

IRS Approved Provider

Strafford is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Early Registration
Discount Deadline
March 31, 2017
(1 day)

or call 1-800-926-7926

Can't Attend the Live Program?

CPE Credit

Strafford is a NASBA CPE sponsor and our live webinars qualify for CPE credits. They offer you a high quality, cost effective, and convenient CPE option, with no lost travel time or expenses.

or call 1-800-926-7926

Customer Reviews

I enjoyed the speakers realistic and practical comments.

Shawndel Rose

Brown Smith Wallace

Very informative and great information!

Charles D. Shapero

Carr, Riggs & Ingram

I found the presenters to be very experienced and the Q&A's to be particularly useful.

Mike O'Brien

American Eagle Outfitters

The webinar was fast paced and comprehensive.

Lorraine Round

SAP

I thought that the speakers were very knowledgeable and their presentation materials will be good reference guides.

Claudia Del Castillo, CPA

Sol Schwartz & Associates

or call 1-800-926-7926

State Income Tax Advisory Board

David Adler

Director of Multistate Tax Services

Deloitte Tax

Elizabeth Bowman

Tax Research Analyst

ADP Tax Credit Services

Stephanie Anne Lipinski-Galland

Partner

Williams Mullen

Don Griswold

Tax Group Partner

Crowell & Moring

Walter Pickhardt

Partner

Faegre & Benson

Richard Pomp

Professor of Tax Law

University of Connecticut

Michael Press

Managing Principal

M.R. Press Consulting

Tammy Propst

President

taxadvantagegroup

Richard Weiss

Tax Research Manager

ADP Tax Credit Services

Thomas Zaino

Managing Member

Zaino Hall & Farrin

or call 1-800-926-7926

Our Guarantee

Strafford webinars are backed by our 100% Unconditional Money-Back Guarantee: if you are not satisfied with any of our products, simply let us know and get a full refund. For more information regarding complaints and refunds, please contact us at 1-800-926-7926 ext 10. Complaints regarding this program can be submitted via the course evaluation found in the “Thank you” e-mail at the end of the course.