Non-Resident and Mobile Workers: State Tax Traps for Employers

Webinar: ID# 1013857
Recorded CD
About This Course:
This webinar will familiarize corporate tax professionals with differing state policies toward withholding tax obligations for nonresident employees or those who work in other states periodically. The panel will outline a framework for companies to avoid unplanned and unwanted nexus, taxes or administration.

Course Description

Most large and mid-sized companies periodically send employees off to visit customers, company sites or sales prospects in other states. Odds increase every year that those visits will trigger unwanted state withholding tax registration or exceed P.L. 86-272 nexus protections.

Many states impose withholding tax administrative duties if an out-of-state firm sends staff there for even a few days a year. Costly withholding registration can lead to audits that scrutinize for even more tax obligations. Congressional efforts to set a minimum physical presence standard for states have stalled.

Tax specialists must grasp rules in each state for potential tax implications due to visits to that state by non-resident employees - and keep pace with developments like the MTC model law and others. Tax considerations must play a prominent role in decisions about where to send people and how often.

Listen as our panel of veteran state tax advisors deconstructs the trend toward non-resident tax allocation with the use of specific state policies and examples of real taxpayers to prepare you to properly respond to that trend.


  • Principals of state tax and nexus in this area
  • Latest developments in state positions
    • Laws, regulations, court rulings
  • Potential federal and multi-state solutions to the issue
  • Particular issues with unemployment taxes
  • Particular issues with withholding taxes
  • Administrative challenges and options
    • Trends in audit
    • Background on HR, stock plan, relevant payroll systems
    • Challenges with employee movement


The panel will address these and other on-point issues:

  • Withholding tax issues: What are the de minimis standards for non-resident employee visits to different states, requiring companies to register for withholding tax purposes? How much tax should be allocated to each state?
  • State corporate income tax issues: For which states can occasional employee visits for certain purposes actually exceed P.L. 86-272 protections? Can withholding tax registration start a domino effect toward an eventual corporate income tax bill?
  • Corporate tax department strategies: How can tax professionals effectively oversee and influence their companies' use and management of traveling employees and telecommuters?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.

Upon completing this seminar, you will be familiar with which key states insist on withholding tax, and possibly even exclude P.L. 86-272 protections, based on occasional visits to the state by your company's out-of-state employees.

Mary Jo Dolson, State and Local Tax Director
SS&G Financial Services, Akron, Ohio
Ms. Dolson has more than 30 years of experience in the SALT arena and nearly every state, including corporate income, franchise, sales and use, and property taxes. She speaks often to professional groups on multi-state tax topics.

Joseph Endres, Atty
Hodgson Russ, Buffalo, N.Y.
Mr. Endres works with business clients on a wide range of state and local tax issues, particularly involving New York state taxes, and also on matters involving federal and state tax credits and other incentives. He speaks frequently on New York State and multi-state tax topics.

Debra Herman, Partner
Hodgson Russ, New York
Ms. Herman is a partner in the firm's State &Local Tax Practice Group and works with a variety of clients to address the state and local tax impact of their multistate activities from both a planning and an audit and controversy viewpoint.

CPE Credits Available!

This program has been approved for 1.5 CPE hours through Strafford Publications. CPE Credit is available only for the LIVE webcast. Recorded versions do not qualify for credit.

Strafford 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.

To obtain CPE credit, attendees must participate in the live event, return an Official Record of Attendance to Strafford affirming their participation (including the CPE code announced during the program), and pay a processing fee of $35 per person. Strafford then will mail a certificate of credit within approximately two weeks of receiving your completed Official Record of Attendance.

Non-Resident and Mobile Workers: State Tax Traps for Employers
Available on CD format
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