What Is Multi-State Payroll Tax Compliance?

Multi-state payroll tax compliance refers to the process of correctly managing payroll taxes for employees who live and/or work in more than one U.S. state. It's a complex responsibility for employers because each state has its own rules, tax rates, and filing requirements.

Essentially, employers with remote employees in different states, employees who travel for work across state lines, and/or physical locations in multiple states need to comply with each applicable state's income tax withholding, unemployment insurance, and other payroll-related regulations.

How Our Multi-State Payroll Tax Compliance Course Helps

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.

What You'll Learn:

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.