Revisiting State and Local Payroll and Employment Taxes in Light of COVID-19

Course Details

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Course Description

It is becoming even more imperative to review the implications of state and local payroll taxes as workforces of businesses across the nation transition into remote employment arrangements as a result of COVID-19. Generally speaking, there are a number of state tax issues that should be considered with respect to telecommuting employees. This includes income tax nexus (i.e., filing requirement), sales/use tax nexus, income tax apportionment (i.e., Cost of Performance sourcing and/or Payroll Factor rules), in addition to employment tax wage sourcing, for withholding payroll tax purposes.

While most states source employee wages for payroll withholding purposes to the state where the employee performs the services, there are certain states with enacted laws that require non-resident wages to be sourced to the office of the state where the employee is assigned. The wages of an employee may result in a tax withholding requirement in the office state, regardless if the employee is telecommuting from home and working in another state.

This course will cover various aspects related to state taxes in light of COVID-19. Topics which will be covered are : 

  • Nexus issues relating to employees telecommuting from home
  • Possibilities of taxes in another state; 
  • What states are doing regarding audits and other examinations
  • Pitfalls to watch
  • Sampling of guidance released by states.

Webinar Qualifies for

  • 1 CPE credit of Taxes for all CPAs
  • 1 CE credit of Federal Tax Law Update for CRTPs (CTEC Approved-6273)
  • 1 CE credit of Federal Tax Update for Oregon Tax Preparers
  • 1 CE credit of Federal Tax Update for Enrolled Agents ( IRS Approved : GEHNZ )
  • 1 CE credit of Federal Tax for Maryland Tax Preparers
  • 1 General Educational credit for Tax Professionals/Bookkeepers/Accountants

Learning objectives

  • To recall what is nexus for withholding or income tax purposes?
  • To identify situations where telecommuting create nexus in the state the employee works from home in
  • To identify various pitfalls to advise your clients to be careful of.
  • To identify sources to check for state guidance
  • To recognize how states are changing their audit and examination procedures

About Presenter

Jason Dinesen, EA, LPA

Advisor, Dinesen Tax & Accounting, P.C.

jason@dinesentax.com

Jason Dinesen is the President of Dinesen Tax & Accounting, P.C., a public accounting firm in Indianola, Iowa. His practice focuses on accounting and bookkeeping services, tax preparation and business advising to individuals with a business focus ranging from home-based businesses to multistate corporations and not-for-profits. Dinesen has extensive experience working with a third-party administrator of retirement plans and is a prior presenter of multiple 1099 seminars. Dinesen majored in corporate communications with a minor in management from Simpson College.

Unlike some other accounting firms, when Dinesen Tax & Accounting, P.C. says we offer personal service, we mean it. When you come to us with your tax preparation needs, you’ll deal directly with our owner and president, Jason Dinesen. We don’t put administrative staff in the middle of you and our tax expert. That means you’ll always have first-hand knowledge of where things stand, and important information won’t slip through the cracks. We welcome all clients, but especially individuals who want the benefits of a long-term relationship with an accounting firm capable of handling anything that might come along with their taxes. We give all our clients the time, attention, and convenience they should expect. If you have a challenging professional or personal schedule, Jason will accommodate you by meeting whenever – and wherever – works best for you.

FAQ

  • To receive CPE credit for the event, you must register for the webcast prior to the start of each program.
  • CPE is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete webinar and respond to all polling questions asked during the webinar. CPE is issued on 50 minute credit hour basis.
  • This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during/after the webinar.
  • If you are Canadian Chartered Professional Accountant (CPA) many of our courses qualifies for your verifiable CPD requirements you will get your certificate for the program. You can check a tab of “Webinar Qualifies for” for the same.However please do verify with respective regulatory body about the eligibility for the same.
  • Many of our courses are approved by “CFP Board” for CE credits of certified financial Planner(CFP). Please check a tab of “Webinar Qualifies for” to verify whether webinar qualifies for CE credits for CFP or not.

Refund/Cancellation Policy

For more information regarding refund, complaint and program cancellation policies, please contact our offices at 646-688-5128

In case any of the course or live webinars gets cancelled we would be refunding you the entire amount (if paid).

Reviews

4.6
(62)
71%
21%
5%
3%
0%
  • AL
    Alexis Lamont , CPA
    Jun 24th 2020
    An excellent, detailed presentation by Jason that covered the topic in depth. Although I do not currently do returns with Sch H, I have in the past. I picked up a lot of valuable information should I need to do a Sch H in the future, or advise a client on this topic. Well Done!
BM
Bonnie Murrell , AFSP
This presentation was very informative and easy to digest. The presenter’s knowledge base and expertise, the materials used and recommended resources, and the delivery and pace of instruction were all excellent.
WC
Waris Cowlas
This webinar gave me some valuable insights to the issues involved with domestic employees and the associated payroll taxes.
KHCY
KELLY HONG CHEE YUEN , EA
I enjoyed the webinar. A lot of information to review the materials provided. I do some Payroll but not Household Employees at the moment.
JM
Jose Martinez , EA
I actually took this webinar for the CPE not thinking that it was that relevant. However, there are many changes that have occurred that I was not aware of and glad that I took this class. I know I will run into some clients where I can use this information. Thanks for being concise and right to the point.
VC
Vahagn Chtryan , CPA
I am satisfied with the presentation for my own experienced, and also for certain clients who their concerns with the law scared them. Thanks to Mr. Jason for his profound knowledge on the subject of regulations with the law, economical aspect, and savings matter for the clients and employers.

NASBA Approved

MY-CPE LLC, 1600 Highway 6 South, Suite 250, Sugar Land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

IRS Approved

MY-CPE LLC, 1600 Highway 6 South, Suite 250, Sugar Land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary

CTEC Approved

MY-CPE LLC, 1600 Highway 6 South, Suite 250, Sugar Land, TX, 77478

MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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Monday, August 10, 2020 | 03:00 PM EDT View Details/Register
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Monday, August 10, 2020 | 03:00 PM EDT View Details/Register
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Monday, August 10, 2020 | 03:00 PM EDT View Details/Register
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  • Cost FREE
  • CPE Credits 1
  • CE Credits 1
  • IRS Course ID GEHNZ-U-00187-20-O
  • CTEC Course ID 6273-CE-0199
  • Subject Area Taxes
  • Course Level Basic
  • Instructional Method group internet based
  • Prerequisites None
  • Advanced Preparation None
  • Who should attend? Enrolled Agent Accountant CPA - Small Firm CPA - Mid Size Firm Accounting Firm Tax Pros CPA (Industry) Tax Firm Young CPA Entrepreneurial CPA Accounting Practice Owners Senior Accountant Tax Managers Accounting Managers Tax Preparer Staff of Accounting Firm
  • Handout Material Download

upcoming Live CPE Webinars

Partnership Preparation, Basis Calculations & Distributions – Form 1065 Schedule K & K-1 Analysis
Monday, August 10, 2020 | 09:00 AM EDT View Details/Register
Children of all ages: Comprehensive Planning Techniques
Monday, August 10, 2020 | 09:00 AM EDT View Details/Register
QBO: Banking Feed and Reconciling - Make Rules & Automate
Monday, August 10, 2020 | 09:00 AM EDT View Details/Register
Tax Practitioner Ethics
Monday, August 10, 2020 | 10:00 AM EDT View Details/Register
CPAs and Financial Planners Understanding Critical Concepts of Trusts and Estates
Monday, August 10, 2020 | 10:00 AM EDT View Details/Register
Children of All Ages - Comprehensive Planning Techniques (New)
Monday, August 10, 2020 | 11:00 AM EDT View Details/Register
Advanced Excel Skills for Accountants
Monday, August 10, 2020 | 11:30 AM EDT View Details/Register
10 Secrets the Credit Card Processing Industry Doesn't Want You to Know
Monday, August 10, 2020 | 12:00 PM EDT View Details/Register
Estate Planning for IRAs Payable to Trusts After the Secure Act
Monday, August 10, 2020 | 01:00 PM EDT View Details/Register
Multistate Payroll Withholding Tax Issues
Monday, August 10, 2020 | 01:30 PM EDT View Details/Register
1031 EXCHANGES FROM TAX SAVINGS TO WEALTH CREATION: ACCOUNTANTS, CFO, CONTROLLERS, CPAS, & TAX PROS
Monday, August 10, 2020 | 02:00 PM EDT View Details/Register
IRS Penalties, Abatements, and Reasonable Cause
Monday, August 10, 2020 | 03:00 PM EDT View Details/Register
Form W-4 and Other Payroll and Form 1099 Updates
Monday, August 10, 2020 | 03:00 PM EDT View Details/Register
IRS Audit Process & Defense Presentation
Monday, August 10, 2020 | 03:00 PM EDT View Details/Register
Passive Activity Loss Limitations: Working with the Complex PAL Rules & Real Estate Tax Issues.
Tuesday, August 11, 2020 | 09:00 AM EDT View Details/Register