Nonresident and Mobile Workers: Nexus Triggers, State Tax Traps

State Withholding Rules, Personal Income Tax Allocation, Resident Credits, and More

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

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Thursday, March 16, 2023

1:00pm-2:50pm EDT, 10:00am-11:50am PDT

Early Registration Discount Deadline, Friday, February 17, 2023

or call 1-800-926-7926

This course 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. The panel will discuss nexus triggers, key challenges under various state tax rules, income tax allocation issues, resident credits, and methods for maintaining compliance.

Description

The increase in employers and employees operating or working in multiple states triggers new employment tax requirements. With changes to nexus thresholds and filing obligations following the Wayfair decision, tax professionals and advisers must understand how these changes interact with the complicated state tax rules and requirements regarding withholding, personal income tax allocation, and available resident credits.

Many states impose withholding tax administrative duties for out-of-state employers if the employer sends the employee to work in the other state or permits an employee to telecommute. With many companies registering in multiple states for sales taxes, they must now confront their obligations in those states regarding employment taxes. Failure to adhere to such duties can lead to audits that may result in even more tax obligations. Employers must identify applicable state tax rules and filing requirements to avoid unintended penalties.

For nonresident employees, tax advisers must also focus on the interplay between state employment tax obligations and personal income tax rules for traveling employees in multiple states. Employees must consider complying with a complex web of state rules for individual income tax allocation and any available exemptions or resident credits to minimize their tax liability.

Tax professionals and advisers must grasp rules in each state for potential tax and keep pace with state tax law developments in response to the economic nexus standards.

Listen as our panel discusses differing state tax withholding rules, personal income tax allocation, and resident credits, as well as provides methods for ensuring registration, reporting, and administrative compliance with state tax laws.

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Outline

  1. Principals of state tax and nexus in this area
  2. Recent state tax law developments
    1. Specific issues with withholding and unemployment taxes
    2. Personal income tax allocation and resident credits
    3. 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

Johnson, Nicole
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

Savino, Emma
Emma M. Savino

Attorney
Hodgson Russ

Ms. Savino is an associate in the State and Local Tax Practice. She handles disputes involving the New York State and...  |  Read More

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Early Discount (through 02/17/23)

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