Taxation of the Mobile Workforce (TMW2)

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, but also 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 that you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times.

Major Topics:

• 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?

Learning 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.