Mobile and Telecommuting Workforce: State Tax Issues and Compliance Challenges

The rapid expansion of telecommuting, with employers and employees frequently in different states, has created new state tax issues and compliance challenges. This program, presented by Elizabeth Pascal of Hodgson Russ LLP, examines the myriad of state tax rules and obligations that can be triggered when employees work in different states than the location of their employer or perform services in multiple states. These include state income and sales tax nexus thresholds; employment tax withholding obligations; and various state-specific rules such as the Convenience of the Employer rule and non-tax employer obligations. The program will benefit attorneys who counsel small and large business clients regarding state tax and employment obligations, as well as in-house counsel.

1. Understand nexus concepts and their implications for employer obligations

2. Identify state tax and employment requirements triggered by telecommuting and traveling employees

3. Recognize when the Convenience of the Employer Rule might apply to employer withholding obligations

4. Discuss state tax compliance options when employees work in multiple states