Multi-State Tax Issues for Payroll 2023

Employers face real compliance issues when employees cross state lines. Multi-state payroll tax questions arise when a business operates in several states, and also when individual employees split their work between states, reside in one state but work in another, relocate, or telecommute across state lines.

This 90-minute multi-state payroll webinar covers how to identify the states where you must collect and pay income tax, each state's rules for collection, payment and reporting, and the special rules that decide which state gets unemployment tax for an employee.

It also addresses nexus: whether employment creates a business presence that exposes the employer to a state's income, franchise, sales and use or other business taxes, plus related apportionment issues.

• Explain nexus and how employment in a state can create it
• Describe the payroll tax and compliance effects of doing business in a state
• Determine which states to withhold for under the general rule, reciprocal agreements and no-income-tax states
• Know when state or local withholding or non-residency certificates are required
• Identify the correct state unemployment tax state for multi-state workers
• Recognize state differences in taxable income, thresholds, wage reporting and fringe benefits
• Avoid failure-to-withhold penalties

• Nexus and the payroll tax implications of doing business in a state
• How to determine the states you must withhold for
• Which states get withholding when employees work in multiple states
• Reciprocal agreements and states with no income tax
• Employee domicile and tax residency
• State and local withholding certificates: when the federal W-4 isn't enough
• How states treat supplemental wages differently
• State unemployment for employees working in several states
• SUTA dumping and how to avoid this penalty trap
• Fringe benefit taxation where states differ from federal rules
• Special rules for military spouses
• Telecommuting

States differ on taxable income, withholding thresholds, wage reporting and fringe benefits, and getting it wrong can mean failure-to-withhold penalties. This session gives you the information and resources to spot and resolve multi-state payroll tax issues.

It suits payroll supervisors and staff, payroll consultants and service providers, public accountants, internal auditors, tax compliance officers, enrolled agents, benefits administrators and managers with payroll oversight.

• Payroll Supervisors and Personnel
• Payroll Consultants
• Payroll Service Providers
• Public Accountants
• Internal Auditors
• Tax Compliance Officers
• Enrolled Agents
• Employee Benefits Administrators
• Officers and Managers with Payroll or Tax Compliance Oversight

Patrick Haggerty is a tax practitioner, author, and educator. His work experience includes non-profit organization management, banking, manufacturing accounting, and tax practice. He began teaching accounting at the college level in 1988. He is licensed as an Enrolled Agent by the U. S. Treasury to represent taxpayers at all administrative levels of the IRS and is a Certified Management Accountant. He has written numerous articles and a monthly question and answer column for payroll publications. In addition, he regularly develops and presents webinars and presentations on a variety of topics including Payroll tax issues, FLSA compliance, information returns, and accounting.