March 11, 2015
Overview State Income Tax Withholding Requirements State Unemployment Insurance Questions
State Income Tax Withholding Requirements Determination of State withholding liability – “Nexus”
State Income Tax Withholding Requirements Who is a resident?
State Income Tax Withholding Requirements Reciprocal agreement
State Income Tax Withholding Requirements Resident/nonresident taxation rules
State Income Tax Withholding Requirements EEs working in multiple states
State Income Tax Withholding Requirements Telecommuting
State Unemployment Insurance – Multi State Issues EEs Working in more than one state –Four Factor to determine EE “allocation”
State Unemployment Insurance – Multi State Issues 1.Are services “localized”?
State Unemployment Insurance – Multi State Issues 2. Does the EE have a “Base of operation”?
State Unemployment Insurance – Multi State Issues 3. Is there a “place of direction or control”?
State Unemployment Insurance – Multi State Issues 4. Where is the EE’s “state of residence”?
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.
State Unemployment Insurance – Multi State Issues Interstate unemployment claims –Combined-wage Claims (CWCs)
Questions ?
Break 10 minutes!