Nonresident and Mobile Workers: Nexus Triggers, State Tax Traps
State Withholding Rules, Personal Income Tax Allocation, Resident Credits, and More
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This webinar will provide tax professionals and advisers guidance on differing state rules on withholding tax obligations for employers and personal income tax allocation for employees operating or working in multiple jurisdictions post-Wayfair. The panel will discuss nexus triggers, key challenges under a variety of state tax rules, income tax allocation issues, resident credits, and methods for maintaining compliance.
Outline
- Principals of state tax and nexus in this area
- Recent state tax law developments
- Specific issues with withholding and unemployment taxes
- Personal income tax allocation and resident credits
- Administrative challenges and options
Benefits
The panel will address these and other on-point issues:
- What are an employer's withholding and compliance obligations in various states?
- When does telecommuting trigger nexus for an out of state company?
- Ensuring state tax withholding registration, reporting, and compliance
- What are the standards for nonresident employee visits to different states requiring companies to register for withholding tax purposes?
- Personal income tax allocation and resident credits
Faculty

Nicole L. Johnson
Partner
Blank Rome
Ms. Johnson works with clients to resolve state and local tax controversies at the audit, administrative, and judicial... | Read More
Ms. Johnson works with clients to resolve state and local tax controversies at the audit, administrative, and judicial levels and advises clients on state and local tax law in transactional matters. She represents clients on matters that implicate virtually every category of taxes, including: corporate income and franchise taxes, gross receipts taxes, sales and use taxes, and transactions taxes. Ms. Johnson frequently delivers lectures on state and local tax matters.
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Elizabeth Pascal
Partner
Hodgson Russ
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.
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