Multijurisdictional Payroll Issues: Withholding, Unemployment, and Registration Obligations for Multistate Businesses

Ms. Dion's firm specializes in providing SALT consulting and compliance Services to companies throughout the U.S. and in Europe, Canada, Australia and Asia. Her primary focus is advising U.S. and foreign companies on their multi-state nexus, the taxability of their products and services, and managing and mitigating their exposure such as through the Voluntary Disclosure process. Ms. Dion's industry focus is on eCommerce (online retail), Software/Technology and Manufacturing. She is a speaker, writer and avid tax blogger. Her articles on SALT issues and developments have been widely published, she is currently the author of Minding Massachusetts, a State Tax Notes quarterly column and is a contributor to SalesTaxSupport.com where she blogs on “Internet Sales Tax”, “U.S. Sales Tax for Foreign Sellers” and “Massachusetts Sales Tax.”

Mr. Kenney advises clients across various industries on payroll and fringe benefit taxes. He advises on taxes that arise from the employer and employee relationship, particularly Federal Insurance Contributions Act (FICA), Federal Unemployment Tax Act (FUTA), unemployment insurance, and income tax withholding at both the state and federal level. Mr. Kenney routinely assists clients resolve payroll audits, working with federal and state authorities to reduce assessments on behalf of employers. He conducts merger and acquisition due diligence to identify and quantify employment tax exposure and assist with payroll tax integration. He also helps clients structure payroll tax reporting and conduct tax refund studies. Mr. Kenney also advises on a wide range of payroll tax compliance issues. He assists clients with multistate income taxation compliance for business travelers and remote workers. Mr. Kenney provides state and federal taxation guidance on benefit and compensation plans. He is also well versed in various payroll reporting forms such as Form W-2, 941, 940, and state equivalents. Mr. Kenney integrates his payroll reporting systems experience with his legal analysis to perform payroll process reviews and internal payroll tax audits for clients to ensure they are in compliance with state and federal rules.