One year after the onset of the COVID-19 pandemic, many employers are shifting to a permanent remote model for at least some of their employees. But allowing employees to work remotely from states in which they do not normally work can create a host of tax and employment issues for businesses.
This webinar will provide the most up-to-date answers for businesses on how telecommuting employees in multiple jurisdictions impacts their tax and employment obligations. It will cover the effects of work-from-home arrangements on withholding and other tax obligations of employers, and some of the contradictory state rules. Finally, we will address the status of paid leave and unemployment under existing federal and state programs.
Publication Date: July 2021
Topics Covered
- Withholding, Wage Allocation, and Other Considerations from the Employer's Perspective
- Wage and Income Allocation From the Individual Nonresident's Perspective
- Federal and State Paid Leave, Wage & Hour Issues, and Unemployment Update
Learning Objectives
- Identify the most up-to-date answers for businesses on how telecommuting employees in multiple jurisdictions impacts their tax and employment obligations
- Recognize the effects of work-from-home arrangements on withholding and other tax obligations of employers
- Identify how many types of thresholds with respect to withholding in general does a state adopt
- Recognize which state is very unfriendly with resect to withholding tax rules
- Identify types of tax agreement typically exists only between neighboring states, and not all neighboring states have them
- Recognize which is not one of the states that have COVID-19 leave laws
- Recognize how many states implemented an increase to the minimum wage as of 2021
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructors
Hodgson Russ LLP
Hodgson Russ has approximately 200 attorneys in offices in Albany, Buffalo, New York City, Rochester and Saratoga Springs, New York; Hackensack, New Jersey; Palm Beach, Florida, and Toronto, Canada.
We serve a wide range of clients, from multinational and privately held corporations to nonprofit organizations, governmental entities, and individuals. Our attorneys practice in every major area of law and use multidisciplinary work teams to serve the specific, often complex, needs of our clients.
Elizabeth Pascal
Liz concentrates her practice in tax law with a focus on New York State, New York City, and multistate tax issues. She assists individual and business clients with New York State and New York City audits, including residency, sales tax, unincorporated business tax, commercial rent tax, and corporate tax audits. Liz has also helped many clients successfully navigate New York State’s voluntary disclosure process. She works with each client to determine the optimal strategy to resolve tax issues, whether negotiation through the audit process, litigation, or tax planning.
Prior to joining Hodgson Russ, Liz served as an intern for U.S. District Judge William Skretny in the Western District of New York. Before entering law school, she was a professor of comparative politics and has taught at Connecticut College, Wesleyan University, and University at Buffalo.
Emma M. Savino
Emma Savino is an associate in the State and Local Tax Practice. She handles disputes involving the New York State and City Tax Departments and counsels businesses and individuals in a range of multistate, state and local tax issues. She advises clients on all aspects of state and local tax from planning and compliance, to audit and litigation.
Prior to joining Hodgson Russ, Emma served as a volunteer law clerk for United States District Judge William Skretny of the Western District of New York. She was also employed as a law clerk at a local firm for nearly two years. Prior to attending law school, Emma worked for TJX Canada as an allocation analyst.