1. March 11, 2015

2. Overview State Income Tax Withholding Requirements State Unemployment Insurance Questions

3. State Income Tax Withholding Requirements Determination of State withholding liability – “Nexus”

4. State Income Tax Withholding Requirements Who is a resident?

5. State Income Tax Withholding Requirements Reciprocal agreement

6. State Income Tax Withholding Requirements Resident/nonresident taxation rules

7. State Income Tax Withholding Requirements EEs working in multiple states

8. State Income Tax Withholding Requirements Telecommuting

9. State Unemployment Insurance – Multi State Issues EEs Working in more than one state –Four Factor to determine EE “allocation”

10. State Unemployment Insurance – Multi State Issues 1.Are services “localized”?

11. State Unemployment Insurance – Multi State Issues 2. Does the EE have a “Base of operation”?

12. State Unemployment Insurance – Multi State Issues 3. Is there a “place of direction or control”?

13. State Unemployment Insurance – Multi State Issues 4. Where is the EE’s “state of residence”?

14. State Unemployment Insurance – Multi State Issues Interstate reciprocal coverage arrangements. –Any state in which the EE works –Any state in which the ER maintains a place of business; or –The EE’s state of residence.

15. State Unemployment Insurance – Multi State Issues Interstate unemployment claims –Combined-wage Claims (CWCs)

16. Questions ?

17. Break 10 minutes!