Tax Traps Arising from Non-Resident and Mobile Workers

Strafford CPE/CLE Webinar


U.S. State + Local Tax

Hollis L. Hyans

Hollis L. Hyans

Speaking Engagement , Webinar

This teleconference will familiarize corporate tax professionals with different states' policies toward withholding tax obligations for nonresident employees or those who work in other states periodically. The panel will outline a framework to help companies avoid unplanned and unwanted nexus, taxes or administration.

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 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 to the state for even a few days a year. New York, Georgia and Delaware are among those with tough policies. Costly withholding registration can lead to audits that scrutinize for even more tax obligations.

Corporate tax professionals 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 an MTC model law. Tax considerations must play a prominent role in decisions about where to send people and how often.

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