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What is Different and New About Making Payrolls in Ohio?


Product Code - PYAU01
Speaker(s): Jerri LS Langer, J.D., L.L.M, COKALA Tax Information Reporting solutions
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Join noted payroll consultant Jerri LS Langer, with Cokala Tax Reporting Solutions, as she overviews the uniqueness about making payrolls in Ohio.  Points covered include:

  • Explanation of how municipality withholding works:   the mechanics of income tax withholding on a resident's wages when the employer has a business presence in the locality as well as on the wages of a nonresident that is earned in the municipality, and when "courtesy withholding" may be considered.
  • Tips that will ease your business interface with the Regional Income Tax Agency (RITA), the City of Cleveland's Division of Taxation, which operates the Central Collection Agency (CCA) and the City of Columbus' Division of Income Tax, which handles its own taxes and also administrates taxes for six other communities.
  • How the Ohio State withholding works, use of IT-4 and the reciprocal agreement rules, what forms need to be on file for the employee to claim reciprocity, and who is not eligible for reciprocity. 
  • In 2011, over a third of the school districts in Ohio have a school district tax. The session will cover an explanation of school district withholding tax requirements, use of IT-4 and how to use the "Finder" to know when your employee is subject to which school district tax. Learn which districts have an earnings rather income tax withholding base.
  • Ohio, like other states, is struggling to maintain its Unemployment Insurance funds. We will talk about the rates and collection process and what may be in store.
  • New rules requiring out-of-state employers to acquire workers' compensation insurance from Ohio for their temporary workers in Ohio and allowing in-state employers to remove their out-of-state employees from the insurance wage base. 
  • How telecommuters who work from home in Ohio may create business nexus for the employer for other taxes and require withholding for other employees. 
  • Tips on how to apply Ohio's new definition of a nonresident.
  • Explanation of new hire reporting requirements for independent contractors, as well as, new employees and rehires.
  • Pointers on how to reduce risk to your company with regards to the fine line drawn between federal and Ohio wage and hour laws.

Jerri LS Langer, J.D., L.L.M, COKALA Tax Information Reporting solutions

Langer
Jerri LS Langer
, J.D., L.L.M., is a founding member of COKALA Tax Information Reporting solutions, and a nationally recognized information reporting and withholding consultant who provides a wide range of tax advisory services to many Fortune 500 companies around the world. She received her J.D. and L.L.M. in Taxation from the University of Florida College of Law (1982) and is a member of the Florida and Michigan bars. She is a past member of the IRS Commissioner’s Information Reporting Program Advisory Committee (IRPAC) and served IRPAC as its Subcommittee Chair on Legislation and Regulatory Matters. Jerri was the founding Government Relations Chair for the National Association of Tax Reporting and Payroll Management (NATRPM) and currently serves on the NATRPM Board. In her previous role as Director in Balance Consulting, an organization specializing in tax reporting and withholding compliance, Jerri coordinated the firm’s professional advisory services, as well as the administration of tax advisory services to financial industries. Prior to joining Balance Consulting, she served ProBusiness Services Inc., a Fortune 500 payroll service company, as its chief tax compliance officer where she orchestrated a new merger & acquisition service, as well as managed tax controversy and government relations areas. Jerri learned much of her trade as a Director in Deloitte & Touche, where she gained a national reputation assisting clients in complying with domestic and international tax matters, as well as other tax reporting and withholding requirements. Earlier, as a tax advisor on Wall Street, she gained significant operational experience in domestic and international brokerage, banking and insurance operations and product development, as well as in retirement plan and employee benefits processing. Jerri is the author of Aspen Publishers’ Ohio Payroll Guide and contributes to Aspen Publisher’s Payroll Answer Book, both widely circulated publications. She also authored the first BNA Tax Portfolio on U.S. Information Reporting and Backup Withholding, and is frequently quoted in many trade journals.