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Telecommuting Tax Traps

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 issues that trigger nexus for corporate taxes.
  • You will be able to differentiate threshold requirement for Form 1099 MISC.
  • You will be able to identify how states identify potential audit candidates for Employer Withholding Audits.
  • You will be able to recognize the Model Mobile Workforce statute.

Runtime: 97 minutes
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

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
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on August 1, 2019.

Call 1-866-352-9540 for further credit information.

  • CPE/NASBA - QAS Self Study 2.5 including Taxes 2.5
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study 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. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.5 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.5 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
     
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Matthew F. Cammarata

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 [email protected]
William H. Gorrod

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 [email protected]
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Product ID: 406672
Published 2019
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