LexisNexis®
University

Avoiding and Resolving Tax Complications of Remote Working: Employee and Employer Solutions

Content Provider
American Law Institute CLE
Product
CLE
Run Time
75 Minutes
Recording Date
10/26/2021
Presenter(s)
Jaye A. Calhoun, Edward J. Leyden
Learning Method
On-Demand Training
Practice Area
Labor and Employment, Taxation
Persona
CLE OnDemand

Price $219.00

Registration Closed

Description

Jaye Calhoun is a recognized expert on State and Local Tax issues. Ed Leyden is an expert on employment-related tax issues. This program will provide understandable and practical guidance for attorneys who are advising their business and individual employee clients on how to deal with the complicated tax issues arising out of our remote workplace environment, including: • Nexus – Constitutional Considerations - Interstate Income Tax Act of 1959 (P.L. 86-272) - Wayfair Holding by U.S. Supreme Court • Whether One Employee in a State Is Enough to Establish Nexus (Regardless of Role)? • Effect of Establishment of Nexus on - Payroll Taxes - Income Taxes - Franchise Taxes - Sales Taxes • Federal Legislative Relief for Nexus Resulting from COVID-19 or its Aftermath - Mobile Workforce State Income Tax Simplification Act - Remote and Mobile Worker Relief Act • Establishing Residence/Domiciliary • American Rescue Plan Act, P.L. 117-2 (3/11/21) • New Tax Legislation from the Biden Administration

Literature

State Status Total Credits Type Of Credit Approved Thru
AlaskaApproved1.50GeneralOn-going
ArizonaApproved1.25GeneralOn-going
ArkansasApproved1.25GeneralOn-going
CaliforniaApproved1.25Participatory10/25/2026
ConnecticutApproved1.50SkillsOn-going
GeorgiaApproved1.00General12/31/2024
HawaiiApproved1.25GeneralOn-going
IdahoApproved1.25General10/25/2026
MissouriApproved1.50GeneralOn-going
NevadaApproved1.00General12/31/2025
New JerseyApproved1.50GeneralOn-going
New MexicoApproved1.30General10/25/2026
New YorkApproved1.50SkillsOn-going
North CarolinaApproved0.00
OklahomaApproved1.50General06/03/2025
VermontApproved1.25GeneralOn-going
WashingtonApproved1.25General10/25/2026
West VirginiaApproved1.50GeneralOn-going
WisconsinApproved1.50GeneralOn-going

Speakers