State income tax withholding and unemployment tax issues can be complex enough when there is only one state involved for each employee.

Multi-state situations, however, can create serious issues for payroll professionals. Payroll professionals must know the rules for each state in which employees work or live.

Join Patrick Haggerty, CMA, CPA, as he discusses: 

• Reciprocal agreements and how they affect state income tax withholding 
• State and local withholding certificates- when the federal W-4 isn't enough 
• How different states deal differently with supplemental wages  
• How to handle state unemployment when employees work in several states 
• SUTA dumping- what it is and how to avoid this penalty trap 
• Which states get withholding tax proceeds when employees work in multiple states 
• Fringe benefit taxation- which states differ from federal rules 
• The payroll tax implications of conducting business in a state 
• How to determine the states for which you must withhold tax 

Patrick Haggerty, CMA, CPA

 
Patrick Haggerty is an educator, tax consultant, and author. His career includes non-profit organization management, banking, manufacturing accounting and tax practice. Since 1988 he's taught accounting at the college level and regularly speaks before business and professional groups. He is a Certified Management Accountant, holds a Michigan CPA license, and is an Enrolled Agent licensed by the US Treasury Department to represent taxpayers before the IRS. He is the author of the popular "Ask Professor Payroll" column published in Bloomberg BNA's Payroll Practitioner's Monthly.