Surgent's Taxation of the Mobile Workforce

Overview

Today’s workforce looks a lot different than it used to. With more people working from home and across state lines, employers must examine withholding and unemployment laws in a new light. In this course, we will examine tried and true rules in this area and examine statutes that are still developing. Using real-life examples and discussion, we will examine state laws on reciprocity and residency requirements. We will also look at what to do when state laws are silent or conflict on a particular issue so you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times.

Highlights

• What states do not have an income tax? What is the relevance to employers?
• Where does an employer have an obligation to withhold state taxes for an employee?
• At what point does an employee become a resident?
• Where is unemployment paid for an out-of-state employee?

Prerequisites

Experience in corporate taxation

Designed For

Accountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability

Objectives

• Recall which states do not have an income tax
• Determine when employer withholding obligations exist
• Recognize how withholding obligations are affected by reciprocal agreements between states
• Identify where employers are obligated to pay unemployment for employees

Preparation

None