Identify
the obstacles that may be faced by companies with telecommuting
employees, including administrative, human resources, tax, and
compliance obstacles.
Telecommuting and/or mobile employees raise numerous state and local tax issues for both employers and employees. The presence of employees in a taxing jurisdiction may give rise to nexus issues not only for the employees’ personal income taxes, but also for the companies’ corporate income, franchise, sales and use, and withholding obligations. State approaches to these issues are not uniform, and both employers and employees face a confusing landscape of state and local tax compliance obligations.
This topic helps companies identify the many state and local tax issues they may face in managing a mobile and telecommuting workforce, as well as methods to remediate past exposure and mitigate future tax risk., and helps companies understand the obligations and obstacles that their employees may face for personal income tax purposes. Failing to properly address the unique issues created by a mobile workforce can lead to avoidable administrative problems, including audits and potential employer liability for payroll taxes.
This information will assist employers and employees in developing a solid understanding of the various state approaches to taxing the mobile workforce, which is critical to avoiding future administrative problems.
Learning Objectives:
- You will be able to identify the various state and local tax issues that may be raised by mobile/telecommuting employees, including nexus and compliance issues for both the company and the employee.
- You will be able to describe the different state approaches to the tax treatment of mobile and telecommuting employees.
- You will be able to identify the obstacles that may be faced by companies with telecommuting employees, including administrative, human resources, tax, and compliance obstacles.
- You will be able to explain current efforts to find solutions for the many tax issues create by mobile/telecommuting employees, including the efforts of the Multistate Tax Commission as well as proposed federal legislation.
Corporate Tax/Nexus Issues
·
Mobile and Telecommuting Employees May Create Nexus With a
State for Numerous Purposes, Including Corporate Income and
Gross Receipts Taxes, Payroll Taxes, and Sales and Use Taxes
·
Overview of Several State Approaches to Telecommuting Employee
Presence and Impact on Nexus
·
Creation of Nexus for Personal Income Taxes for the Employee
·
Possible Exceptions, Public Law 86-272
Withholding Issues
·
Employer Withholding Considerations, Including Survey of
General State Requirements and Approaches, and Reporting
Requirements
·
Local Tax Withholding Considerations
·
Employer Withholding Audits
·
State Payroll Taxes
Personal Income Tax
Issues
·
Employee Responsibilities for Mobile/Telecommuting Employees
Current Efforts to
Find Solutions for Tax Issues Raised by Mobile/Telecommuting
Employees
·
Multistate Tax Commission Model Mobile Workforce Statute
·
Proposed Federal Legislation
Practical
Considerations
·
Identification of Obstacles Presented by Mobile/Telecommuting
Employees, Including Administrative, Human Resources, Tax, and
Future Compliance Obstacles
·
Quantifying Exposure and Risk
·
Remediating Past Exposure Issues
·
Practical Approaches for Managing Exposure
Credit Information (Sponsored by Lorman Education Services):
- CLE
- CPE
- NASBA
For Detailed Credit Information page
click here
Only registered attendee will receive continuing education credit.
Faculty
Matthew F. Cammarata, Morrison & Foerster LLP
- An associate in the State and Local Tax Group of Morrison & Foerster LLP’s New York office
- Focuses his practice on litigating state and local tax controversies as well as transactional matters
- Prior to joining Morrison & Foerster, he worked for the Litigation Bureau of the Massachusetts Department of Revenue, where he litigated cases on behalf of the Massachusetts Commissioner of Revenue
- Has substantial experience litigating complex state tax controversies involving financial institution excise, corporate income, sales and use, and personal income taxes
- Member of the New York State Bar Association’s tax section and the Institute for Professionals in Taxation
- Has published articles on state and local tax issues for publications such as IPT Insider, and serves as the co-editor of Morrison & Foerster’s publication
- J.D. degree, Boston College Law School, where he was a quarterfinalist in the J. Braxton Craven Constitutional Law National Moot Court Competition and the Wendell F. Grimes Moot Court Competition
- Can be contacted at 646-731-4628 or MCammarata@mofo.com
William H. Gorrod, Morrison & Foerster LLP
- Of counsel in the San Francisco office of Morrison & Foerster LLP
- Focuses his practice on state and local tax planning, compliance, and corporate transactions on a multistate basis; also represents clients in state and local tax controversies throughout the United States
- Regularly advises clients on matters pertaining to state and local income and franchise taxes, gross receipt taxes, sales and use taxes, payroll taxes, and real estate transfer taxes and represents clients in audits, administrative appeals, voluntary disclosure agreements, penalty abatements, and amnesties
- His clients include large corporations and flow-through entities across a wide range of industries, including technology, financial services, retail, and media
- Prior to joining the firm, he was a shareholder in an international law firm and previously worked in another international law firm and a Big Four accounting firm
- In addition to his practice, he frequently presents on state and local tax topics and is the chair of the Bar Association of San Francisco’s Taxation Section
- Member of the San Francisco Tax Club and the Institute for Professionals in Taxation and previously served as an adjunct professor at Santa Clara University School of Law where he taught a course on state and local taxation
- Can be contacted at 415-268-6243 or WGorrod@mofo.com
(Not available outside the US)