Audio Conferences

  July 22, 2008 at 02:00PM ET

Let’s face it, complying with the tax code, tax withholding requirements and deposit schedules for the IRS and just one state is complicated enough.

But—for the multi-state employer—multiply this by 5, 10, or 20 or even 50 and it can easily turn into a payroll department’s worst nightmare. Not only are there more rules and regulations to comply with but penalties get multiplied for even the smallest mistakes.

As a payroll professional you must know cold—no guessing—the taxation and reporting requirements for all states where the company has employees working or in some cases, living.

Which state gets the SUI tax and which gets the income tax for a nonresident working in the state? Does the state have disability insurance and is it done through an insurance company or through a payroll deduction? Does the state follow the IRS Code for taxing Section 125 plans or not?

Many states, given their budget crisises, are aggressively searching for new sources of revenue, and in many cases companies stand out as easy targets. Finding delinquent tax filers is often as simple as matching payroll, sales or property tax forms against required income tax filings. Most contractors who deny or ignore the existence of nexus within a state nonetheless file payroll, sales or property tax returns, as applicable. If the state fails to find a match it will usually begin an investigation of the entity in order to discover whether a reason exists for the failure to file.

Join nationally recognized payroll expert Vicki M. Lambert, CPP in this 90-minute audio conference to learn:

• How to determine state withholding liability
• Who is a resident
• How reciprocal agreements affect taxation of wages
• Resident and nonresident taxation policies
• The four factor test for state unemployment insurance
• When you can use voluntary contributions to SUI accounts to lower your rate
• Income and unemployment taxation of Section 125 and deferred compensation plans
• Which states follow the Internal Revenue Code and which version
• How to handle income and unemployment insurance taxation for employees working in multiple states
• Supplemental withholding rates
• Which states require the use of their own Withholding Allowance Certificate, which states allow either theirs or the Form W-4, and which states don’t have a form

About Your Presenter

Vicki M. Lambert, CPP, Certified Payroll Manager is President and Academic Director of Vicki M. Lambert, LLC a firm specializing in payroll education and training. Ms. Lambert has a Bachelor’s degree, Magna Cum Laude in Business Administration and is a Certified Payroll Professional with over 29 years of multi-state payroll experience.

Ms. Lambert has lectured extensively throughout the United States on payroll administration and compliance issues for clients that include ADP, CCH Incorporated, Ceridian Employer Services, Fox Studios, County of Riverside, Sun Microsystems and others. She has authored, co-authored or edited numerous payroll publications and newsletters.

Ms. Lambert is also the host of “Politically Payroll” a radio program that explores and highlights the importance and vitality of the payroll function within the realms of politics, business and peoples everyday lives. The program is broadcast on KLAV 1230AM in Las Vegas, Nevada and can also be accessed on the internet at www.klav1230am.com.