Multi-State Tax Issues for Payroll 2026

Faculty : Patrick A Haggerty
11 March 2026

• Understand nexus and how employment within a state may create a nexus for an employer
• Understand the payroll tax and compliance implications of conducting business within a state
• Determine which state(s) to withhold for when employees work in multiple states under the general rule
• Determine which state(s) to withhold for when states that have reciprocal agreements or no state income tax are involved
• Know when state or local withholding certificates or certificates of non-residency are required
• Determine which state is the state unemployment tax state when an employee works in more than one state
• Understand that state rules differ with regard to taxable income, withholding thresholds, wage reporting, and fringe benefits
• Learn how to avoid failure to withhold penalties

• Reciprocal Agreements and how they affect state income tax withholding
• Employee domicile and tax residency
• 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
• Special rules for military spouses
• Telecommuting

This webcast will be of a valuable assistance to the below audience.

• CFOs and controllers
• Payroll Supervisors and Personnel
• Accounts payable and accounting managers
• Accounts payable processing professionals
• Employers and Business owners
• Purchasing managers and professionals
• Public accountants, CPAs and Enrolled Agents