On Demand Webinar

Dealing With Multi-State Payroll Issues

Webinar Details $219

  • Rated:
  • Webinar Length: 100 Minutes
  • Guest Speaker:   Dayna Reum
  • Topic:   Human Resources, Taxation and Accounting, Payroll
  • Credit:   HRCI 1.5, SHRM 1.5, CPE 2.0, ATAHR 1.5, ATAPR 1.5, ATATX 1.5, RCH 1.5
All Access Membership

Understanding how to calculate tax for employees in 2 or more states can be confusing. Plus what state laws for payroll need to be followed when employing employees in more than one state.

The laws in each state and the tax guidance on how to determine taxation when employees live in one state and work in one or multiples states will be discussed. Concerns for employees that travel for work will be discussed, other state laws that affect payroll taxation will be discussed. This Webinar will cover withholding rules, reciprocity and residency definitions. To better understand the rules covered case studies will be reviewed.


  • Residency
  • Reciprocity Agreements
  • Resident/Non Resident Withholding Rules
  • Evaluating taxation for multiple states
  • What wages are subject to taxation?
  • Withholding compliance issues.
  • State Unemployment Insurance
  • Traveling Employees
  • Administrative Concerns
  • HR Concerns
  • Local tax residency rules
  • Case Studies

Learning Objectives:

  • You will be able to recognize which state you pay unemployment taxes to.
  • You will be able to explain resident/non resident withholding rules
  • You will be able to explain reciprocity agreements

Level: Intermediate
Format: Recorded webcast
Instructional Method: QAS Self Study
NASBA Field of Study: Accounting
Program Prerequisites: None
Advance Preparation: None

  1. Introduction
  2. Agenda 00:01:36
  3. Withholding Challenges 00:09:28
  4. De Minimis Threshold 00:15:15
  5. Residency? 00:19:26
  6. Domiciled 00:23:48
  7. Reciprocal Agreements 00:28:14
  8. Reciprocal Agreements Currently in Place 00:31:39
  9. Reciprocal Agreements Currently in Place (cont’d) 00:36:36
  10. Resident/Non-Resident Withholding Rules 00:39:03
  11. Evaluating Taxation for Employees Working in Multiple States 00:45:36
  12. What Payments are Subject to Tax? 00:50:02
  13. Withholding Compliance Issues 00:56:17
  14. State Unemployment Insurance 01:02:53
  15. Traveling Employees - Tax Turtles 01:11:05
  16. Traveling Employees - Away From Home 01:13:39
  17. Administration Concerns 01:15:24
  18. Human Resource Issues 01:20:02
  19. Local Tax Residency Rules 01:21:43
  20. Useful Resources 01:22:47
  21. Case Study #1 01:24:01
  22. Case Study #2 01:24:48
  23. Case Study #3 01:25:26
  24. Case Study #3 (cont’d) 01:26:15
  25. Case Study #3 Conclusion 01:26:39
  26. State Wage & Hour Pay - Frequency of Pay 01:27:07
  27. State Wage & Hour Pay - Method of Payment 01:29:24
  28. State Wage & Hour Pay - Method of Payment (cont’d) 01:29:40
  29. State Wage & Hour Pay - Pay Statements 01:30:08
  30. State Wage & Hour Pay - Deductions from Pay 01:30:27
  31. Questions? 01:31:24
  32. Presentation Closing 01:41:14
  • Common-Law Test 01:04:38
  • COVID-19 00:07:37
  • De Minimis Threshold  00:15:33, 00:44:28
  • Department of Labor (DOL) 00:08:16, 01:27:09
  • Domicile 00:21:12, 00:22:56, 00:48:14
  • Form I-9 00:19:45
  • Form W-4 00:19:45,  00:56:25
  • Fringe Benefits 00:13:32
  • IRC Section 162(a)(2) 01:12:18
  • Nexus 00:12:51, 00:44:33, 00:48:22
  • Reciprocal Agreements 00:02:05, 00:28:31, 00:38:13, 00:48:01
  • Tax Home 01:13:47
  • Tax Turtles 01:12:11
  • Vendor 00:44:11
  • Wage 00:50:24

COVID-19: COVID-19 (coronavirus) is an illness caused by a virus that can spread from person to person. The virus that causes COVID–19 is a new coronavirus that has spread throughout the world. COVID-19 symptoms can range from mild (or no symptoms) to severe.

Common Law Test: The Common Law Test is a guide used by the IRS to determine if a worker should be classified as an employee or an independent contractor. The standard Common Law test indicates a worker is likely an employee if the employer has control over what work is to be done and how to get it done.

De Minimis Threshold : The de minimis threshold refers to the value of imported goods below which no duty or tax is collected, and the customs declaration is very simple. The De Minimis tax rule states a price threshold to determine whether a discount bond should be taxed as capital gain or ordinary income.

Department of Labor (DOL): The United States Department of Labor is a cabinet-level department of the U.S. federal government responsible for occupational safety, wage and hour standards, unemployment insurance benefits, reemployment services, and some economic statistics; many U.S. states also have such departments.

Domicile: A person's fixed, permanent, and principal home for legal purposes.

Form I-9: Form I-9 is used for verifying the identity and employment authorization of individuals hired for employment in the United States. All U.S. employers must ensure proper completion of Form I-9 for each individual they hire for employment in the United States. This includes citizens and noncitizens.

Form W-4: Form W-4 (otherwise known as the "Employee's Withholding Allowance Certificate") is an Internal Revenue Service (IRS) tax form completed by an employee in the United States to indicate his or her tax situation (exemptions, status, etc.) to the employer.

Fringe Benefits: An extra benefit supplementing an employee's salary, for example, a company car, subsidized meals, health insurance, etc.

IRC Section 162(a)(2): There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including traveling expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business.

Nexus: The term nexus is used in tax law to describe a situation in which a business has a "nexus" or tax presence in a particular state or states. A nexus is basically a connection between a taxing jurisdiction, like a state, and an entity like a business that must collect or pay the tax.

Reciprocal Agreements: A reciprocal agreement, also called reciprocity, is an agreement between two states that allows residents of one state to request exemption from tax withholding in the other (reciprocal) state. This can save you the trouble of having to file multiple state returns.

Tax Home: A tax home is the general locality of an individual's primary place of work. It is the city or general vicinity where his or her primary place of business or employment is located, regardless of the location of the individual's residence.

Tax Turtles: When a taxpayer is constantly on the move (such as long haul truck drivers and other drifter types); quite often, these taxpayers are considered “tax turtles” in U.S. tax law. A tax turtle is someone who carries their home on their back because they are in constant motion.

Vendor: A vendor is a person or business that supplies goods or services to a company. Another term for the vendor is the supplier. In many situations, a company presents the vendor with a purchase order stating the goods or services needed, the price, delivery date, and other terms.

Wage: A fixed regular payment, typically paid on a daily or weekly basis, made by an employer to an employee, especially to a manual or unskilled worker.

Guest Speaker

  • Dayna J. Reum

HRCI Credit

Human Resource Certification Institute
This program has been approved for credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.

SHRM Credit

Society for Human Resource Management
Aurora Training Advantage is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. For more information about certification or recertification, please visit www.shrmcertification.org.

CPE Credit

Continuing Professional Education

Aurora Training Advantage is registered with the National Association of State Boards of Accountancy (NASBA) as a 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 website: www.nasbaregistry.org.

For more information regarding administrative policies such as complaint and refund, and cancellation please contact our offices at 407-542-4317 or training@auroratrainingadvantage.com.

You must answer all questions during the webinar, view the recording completely and pass the test at the end with 70% correct answers to receive CPE credit.

ATAHR Credit

Aurora Training Advantage is offering continuing education points designed to recognize dedication to training and excellence in human resources.

ATAPR Credit

Aurora Training Advantage is offering continuing education points designed to recognize dedication to training and excellence in payroll.

ATATX Credit

Aurora Training Advantage is offering continuing education points designed to recognize dedication to training and excellence in accounting.

RCH Credit

American Payroll Association

Aurora Training Advantage is an approved provider through the American Payroll Association. To receive credit through the American Payroll Association for this program you MUST attend the program in its entirety.