BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month May 15, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Corporate Tax
  • schedule 110 minutes

Nonresident and Mobile Workers: Nexus Triggers, State Tax Traps

State Withholding Rules, Personal Income Tax Allocation, Resident Credits

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About the Course

Introduction

This course will provide tax professionals and advisers guidance on differing state rules on filing and withholding tax obligations for employers and personal income tax allocation for employees operating or working in multiple jurisdictions. The panel will discuss nexus triggers, key challenges under various state tax rules, income tax allocation issues, and methods for maintaining compliance.

Description

The increase in employees operating or working in multiple states triggers new tax requirements for both the employee and the employer. With changes to nexus thresholds and filing obligations, tax professionals and advisers must understand how these changes interact with the complicated state tax rules and requirements regarding corporate income, withholding, and personal income tax allocation.

Many states impose tax administrative duties for out-of-state employers if the employer sends the employee to work in the other state or permits an employee to telecommute. With many companies registering in multiple states for sales taxes, they must now confront their tax obligations in those states. Failure to adhere to such duties can lead to audits that may result in even more tax obligations or jeopardy assessments. Employers should identify applicable state tax rules and filing requirements to avoid unintended penalties.

For nonresident employees, tax advisers must also focus on the interplay between state tax obligations and personal income tax rules for traveling employees in multiple states. Employees must consider complying with a complex web of state rules for individual income tax allocation and any available exemptions or resident credits to minimize their tax liability.

Tax professionals and advisers must grasp the rules in each state for potential tax implications and keep pace with state tax law developments in response to the economic nexus standards.

Listen as our panel discusses differing state corporate tax rules, withholding rules, and personal income tax allocation, and provides methods for ensuring registration, reporting, and administrative compliance with state tax laws.

Presented By

Nicole L. Johnson
Partner
Blank Rome LLP

Ms. Johnson works with clients to resolve state and local tax controversies at the audit, administrative, and judicial levels and advises clients on state and local tax law in transactional matters. She represents clients on matters that implicate virtually every category of taxes, including: corporate income and franchise taxes, gross receipts taxes, sales and use taxes, and transactions taxes. Ms. Johnson frequently delivers lectures on state and local tax matters.

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Emma M. Savino
Senior Associate
Hodgson Russ LLP

Ms. Savino is an associate in the State and Local Tax Practice. She handles disputes involving the New York State and City Tax Departments and counsels businesses and individuals in a range of multistate, state and local tax issues. Ms. Savino advises clients on all aspects of state and local tax from planning and compliance, to audit and litigation.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Friday, May 15, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Principals of state tax and nexus in this area

II. Recent state tax law developments

A. Specific issues with withholding and unemployment taxes

B. Personal income tax allocation and resident credits

C. Administrative challenges and options

The panel will address these and other on-point issues:

  • What are an employer's withholding and compliance obligations in various states?
  • When does working from home trigger nexus for an out-of-state company?
  • Ensuring state tax registration, reporting, and compliance
  • What are the standards for nonresident employee visits to different states requiring companies to register for withholding tax purposes?
  • Personal income tax allocation and resident credits

Learning Objectives

After completing this course, you will be able to:

  • Understand nexus triggers for both employers and employees
  • Ascertain which key states have the toughest withholding tax rules
  • Discern the de minimis standards for nonresident employees in different states
  • Identify when to register for state withholding tax
  • Identify issues in personal income tax allocation and methods to maintain state tax compliance
  • Recognize available resident credits and how to apply them
  • Establish best practices for your company's policies on traveling employees
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules; supervisory authority over other preparers/accountants. Specific knowledge and understanding of withholding tax obligations in various states for nonresident employees or those who work in other states periodically, which may trigger unwanted nexus.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .