Revisiting State and Local Payroll and Employment Taxes In Light Of COVID-19

4.6 (257)

Jason Dinesen, EA, LPA

Dinesen Tax & Accounting, P.C.

  • AFSP
  • CRMA
  • CPA
  • EA
  • Tax Professional
  • ORTP
  • CTEC

1 Credit

$10

Subject Area

Taxes

Webinar Qualifies For

1 CPE credit of Taxes for all CPAs

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 Law Update for California Tax Professionals (CTEC Approved-6273)

1 CE credit of Federal Tax for Maryland Tax Preparers

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

Before starting this self study program, please go through the instructional document.

Overview

  • Introduction
    1 mins
  • Terminology
    3 mins
  • State-by-State Tour
    8 mins
  • State Enforcement Efforts
    45 mins
  • Audits and Collections
    48 mins

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.

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

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • Tax Firm
  • Tax Managers
  • Tax Preparer
  • Tax Pros
  • Young CPA

Testimonial

4.6

(257)
70%
20%
8%
2%
0%

AL

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

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

This webinar gave me some valuable insights to the issues involved with domestic employees and the associated payroll taxes.

KHCY

I enjoyed the webinar. A lot of information to review the materials provided. I do some Payroll but not Household Employees at the moment.

AB

all good

JM

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.