Payroll Tax Update

• Overview
• Credits

Gain a better understanding of the most pressing payroll tax issues you may face.Understand state payroll tax requirements and proposal to modify the requirements at the federal level. Become familiar with remediation options and certain federal protections against state taxation. Update regarding recent developments, including Illinois payroll tax withholding requirements and new provisions as a result of COVID-19 issues. Identify state payroll exposures and potential local tax benefits from employees working from home.

Authors

William H. Gorrod, Baker Botts L.L.P. Cosimo A. Zavaglia, Morgan, Lewis & Bockius LLP

Agenda

Current State Rules

Mobile Workforce State Income Tax Simplification Act

Voluntary Compliance Programs

Federal Protections

Illinois Law Changes

COVID-19 Issues

Local Tax Sourcing