Multi-State Payroll Tax Compliance

Many states have become aggressive when enforcing their non-resident state income tax withholding rules, and state payroll tax auditors are now questioning whether or not you have workers "performing services" in their state.

The definition of "performing services" also differs for each state, and compliance with each state's rules - and even knowing what they are - is difficult. For instance:

• What do you do when you have an employee with a residence address different from their work address?
• What are the requirements when you decide to hold your annual training in a state that has a state income tax withholding - and no threshold or minimum days required before withholding is expected
• What do you do when you have workers who work in several different states?

This audio conference will help you to know the taxation and reporting requirements for all states where your organization has employees working - or in some cases - living.

Learning Objectives

By attending, you will learn:

• How to determine "resident" and "non-resident" status - and how they affect the taxation process
• What are the state income tax withholding rules for workers who live in one state and perform services in another
• what nexus and domiciled means - and how it affects tax
• Where is the employee subject to state unemployment insurance
• How reciprocal agreements affect taxation of wages
• The four factor test for state unemployment insurance
• Which states require the use of their own Withholding Allowance Certificate, which states allow either theirs or the Form W-4, and which states don't have a form
• How the 4 part test works - and how all states are supposed to implement this test
• What is done in practice when a worker travels to multiple locations - Are multiple W2's issued? Are employees provided with personal tax assistance? What about tax equalization on a state to state basis?
• What does your payroll system allow or what is your functionality around multistate workers

Bonus

For increased knowledge and understanding, three case studies are included and explained.

About Your Speaker

Dayna Reum, CPP, FPC, is a payroll professional with over 15 years experience in both teaching and handling payroll.

Ms. Reum holds both a Certified Payroll Professional and a Fundamental Payroll Certification designation, and is a frequent presenter on various payroll topics. Dayna has worked for companies such as PetSmart, Honeywell, and the American Payroll Association.

Dayna also serves on the National American Payroll Association on the national Strategic Leadership Task Force, has received a Citation of Merit and is a Gold Pin member of the APA. She is certified in HR hiring and firing practices, and is a Six-Sigma Greenbelt.

HRCI Credits

This program has been approved for 1.5 re-certification credit hours for HRCI's PHR and SPHR designations through the HR Certification Institute. For more information about certification or re-certification, please visit the HR Certification Institute website at www.hrci.org. The use of this seal is not an endorsement by HRCI of the quality of the program. It means that this program has met HRCIs criteria to be pre-approved for re-certification credit.

SHRM Professional Development Credits

This program is valid for 1.5 Professional Development Credits (PDCs) for the SHRM-CP or SHRM-SCP designations. For more information about certification or re-certification, please visit www.shrmcertification.org.

Multi-State Payroll Tax Compliance