2023 July Solutions Room: State & local tax implications of remote workers (& other considerations)
Course Description
This course will provide an overview of the potential state and local tax consequences of remote workers, which have become more and more common in all industries in recent years as an outcome of the pandemic. Topics will include nexus, payroll-related matters, income/franchise tax consequences, sales/use tax consequences, and other tax types as well. The presenter will provide real-world examples, as well as information on recent developments, items, factors to consider, non-tax matters to discuss with clients/leadership, etc. This course is appropriate for all levels of tax practitioners and applies to all industries.
Learning Objectives
- Assist in assessing the possible state and local tax implications of remote workers employed by their clients or organizations.
- Review implications may include personal income tax withholding obligations, state unemployment tax obligations, income/franchise tax filing obligations, sales/use tax filing obligations, and others.
- Gain an understanding into how human resources (HR) and legal professionals are a crucial part of conversations in this area as well as why they should be involved in any analysis in this area.
- Learn tools to allow better understanding to assist in advising clients and/or firm or company management.
Presenters
Leanne Scott, Credentials
Leanne is a principal in the firm’s Boston tax practice, specializing in the state and local taxation of businesses and individuals. She works with multiple areas of state and local taxation, including income, franchise, and gross receipts taxes, sales and use tax, premium tax, and other tax types. Leanne’s experience includes tax consulting, multi-state tax planning, tax controversies, credits and incentives, and return preparation and review.
Read the full bio here!
Leanne is a principal in the firm’s Boston tax practice, specializing in the state and local taxation of businesses and individuals. She works with multiple areas of state and local taxation, including income, franchise, and gross receipts taxes, sales and use tax, premium tax, and other tax types. Leanne’s experience includes tax consulting, multi-state tax planning, tax controversies, credits and incentives, and return preparation and review.
Read the full bio here!
Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at
education@naea.org. IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.
Webinar Refund Policy
To request a refund, contact the NAEA education team via email at
education@naea.org. An NAEA education team member will review the request for a refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand will not be refunded.