State Individual Income Taxes on Nonresidents: Managing Inconsistent State Guidelines
Reciprocity Agreements, Convenience Rules, Credits and Reverse Credits, Recent Developments, Filing and Withholding Thresholds
Note: CLE credit is not offered on this program
A live 110-minute CPE video webinar with interactive Q&A
This webinar will provide an overview of the nonresident individual income tax filing and withholding laws in all 50 states. Our panel of state and local tax professionals will discuss nonresident individual income tax filing and withholding thresholds, reciprocity agreements, convenience rules, credits and reverse credits for taxes paid to other states, local income taxes on nonresidents, public policy reforms that could reduce compliance burdens, recent legislative developments, and more. They will provide examples and offer suggestions for complying with varying state requirements for taxpayers who perform work in more than one state.
Outline
- States' income taxation of nonresidents: introduction
- Credits and reverse credits for taxes paid to other states
- Reciprocity agreements
- Convenience rules
- Filing and withholding thresholds
- State inconsistencies
- Local income taxes on nonresidents
- Recent state developments
Benefits
The panel will cover these and other critical issues:
- Suggestions for managing multistate compliance for nonresidents
- Examples of credits and reverse credits for taxes paid to other states
- The impact of convenience rules on remote workers
- Thresholds and filing requirements for nonresidents in various states
- Federal and state legislative proposals and developments to reduce complexity and alleviate compliance burdens
Faculty

Katherine Loughead
Senior Policy Analyst & Research Manager
Tax Foundation
Ms. Loughead is a Senior Policy Analyst & Research Manager with the Center for State Tax Policy at the Tax... | Read More
Ms. Loughead is a Senior Policy Analyst & Research Manager with the Center for State Tax Policy at the Tax Foundation, where she serves as a resource to policymakers in their efforts to modernize and improve the structure of their state tax codes. She was one of the lead authors of Wisconsin Tax Options: A Guide to Fair, Simple, Pro-Growth Reform and Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform. Ms. Loughead's work has been cited in The New York Times, USA TODAY, Forbes, the Associated Press, and numerous state media outlets across the country.
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Jonathan Weinberg, J.D., LL.M.
Principal
WithumSmith+Brown
Mr. Weinberg has extensive experience with income/franchise tax, sales and use tax, real estate transfer tax, and... | Read More
Mr. Weinberg has extensive experience with income/franchise tax, sales and use tax, real estate transfer tax, and individual income tax residency and domicile issues.
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Early Discount (through 05/09/25)
CPE credit is not available on downloads.
CPE On-Demand