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State Taxation of Telecommuters and the Mobile Workforce (STTM)
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Face-to-face communications with business contacts are often inevitable, even in this age of electronic communication and teleconferences. Whether an employer is sending a salesperson to visit with a key client, or a technician to deal with a defect in a product, or executives traveling to investigate a new investment, employees may often find themselves earning income outside of their home state. Simply traveling between cities in the taxpayers home state can often find their employees confront

10/21/2015
When: 10/21/2015
11:00 AM - 1:00 PM
Where: Webcast/Webinar
Presenter: Pam Davis-Vaughn, CPA
Contact: April Deneault
801-834-6634


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Face-to-face communications with business contacts are often inevitable, even in this age of electronic communication and teleconferences. Whether an employer is sending a salesperson to visit with a key client, or a technician to deal with a defect in a product, or executives traveling to investigate a new investment, employees may often find themselves earning income outside of their home state. Simply traveling between cities in the taxpayers home state can often find their employees confronted with municipal income tax withholding obligations. Once more, employees traveling to other states can often trigger additional tax obligations for their employer. This webinar will cover some of the important issues that both employers and employees face when their employees are working in multiple states.

Objectives:

* Identify issues relative to determining the domicile of a taxpayer * Determine withholding issues for employees who earn income in multiple states * Understand developing state issues relative to taxpayers who have employees earning income in multiple states * Determine when having an employee earning income in a state puts them at greater risk for nexus relative to other taxes

 

Major Subjects: 

* When is the employee subject to withholding in a state?: What constitutes a day? ; States with a minimum threshold; Reciprocal Agreements; Federal legislation * Sourcing Issues (Which state gets the tax?): Definition of domicile; Statutory Residence; Convenience of the Employer rule; Recent state legislation and case law * State Taxation of wages: From which state should tax be withheld? ; Default rule; Three withholding Rules * Defining Residency * Reciprocity * Resident/non-resident taxation policies: Employees that work in multiple states without reciprocity; Audit issues for employees; Decoupling from the Federal Internal Revenue Code * Special issues for independent contractors: Independent contractor vs. employee; Special withholding rules for some independent contractors; Increased audit activity by the states * Nexus for other taxes based on presence of employees in the state: Income tax nexus from the presence of a telecommuter or employee traveling into the state; Application of P.L. 86-272 relative to income tax; Application to the sourcing of income for entities providing services; Sales tax nexus based on employees traveling into the state


Designed For:

CPAs in public practice and industry who need to keep abreast of the ever changing law of multistate tax

Prerequisite: Experience working with clients operating in multiple states

Advanced Prep: None

 

Speaker: Pam Davis-Vaughn, CPA

Vendor: Surgent McCoy

Field of Study: Taxes (2)

Level: Intermediate

CPE Credit: 2 Hours

Acronym: STTM

 

Registration Fees: $89

  

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