What You Need To Know About State Repor6ng. Raymond Grove, Convey
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1 What You Need To Know About State Repor6ng Raymond Grove, Convey
2 A Li?le About Myself
3 Convey provides Federal & State Tax Informa8on Repor8ng & Withholding Services Over 25 years experience Annually research over 400 jurisdic8ons Served thousands of clients Billions of transac8ons & millions of forms Where I Get My Knowledge?
4 Disclaimer *****Any tax advice included in this wri?en communica6on was not intended or wri?en to be used, and it cannot be used by the taxpayer, for the purpose of avoiding any penal6es that may be imposed by any governmental taxing authority or agency.***
5 Highlight Why State Repor8ng is Important General Understanding of: CFS Program States with Specific Requirements ICR Repor8ng Withholding Responsibili8es Highlight Elements of a Strategy to Comply My Goals For Today?
6 State Repor6ng
7 Poll Who Performs State Repor8ng? Which States?
8 Why State Repor6ng Important States struggling for revenues States systems more advanced in their ability to match 3 rd party informa8on and individual returns States and IRS sharing more info States leveraging Federal aten8on on informa8on repor8ng
9 Challenges To Complying Requirements complex Where to look for requirements States late with informa8on & lack communica8on to line workers Different requirements for each State Changes every year Different Deadlines State & Feds don t always communicate (e.g. Louisiana) Organiza8on & Planning of Filing/ Repor8ng Documented procedures, Consistency Filing Early Allows Time for Correc8ons
10 State Repor6ng Overview Most States have repor8ng requirement for filing Forms 1099 (i.e. Form INT, - DIV, - MISC, - R) for ac8vity performed in state. The repor8ng requirements differ significantly by State Certain States only require Forms 1099 to be filed if withholding was performed. A number of States only require certain types of Forms 1099 s be submited to the State (i.e. only R) Many States par8cipate in the Combined Federal/State (CFS) filing program
11 Repor6ng Requirements Available at
12 Different Filing Rules Some states have their own magne8c media guidelines (different from federal) or require paper filings only: Alabama Hawaii Ohio Rhode Island Vermont West Virginia Virginia
13 Flavors of Repor6ng No repor8ng or repor8ng only on interest/ dividend income CFS par8cipa8ng states CFS+ addi8onal informa8on states Direct Filing States
14 CFS Program COMBINED FEDERAL STATE (CFS) PROGRAM Established to simplify informa8on repor8ng Addi8onal filing requirements may apply Submit CFS test file to IRS/MCC during late fall tes8ng period Need to be approved (Form 6847) TCC required (TransmiTer Control Code) Limited to 32 states Limited to 8 forms If filing via FIRE and applying for extension (Form 8809), make sure state accepts extended filing date
15 Forms Types in CFS DIV G INT MISC OID PATR R 5498 Correc8ons to State Specific returns must be sent 15 directly to State
16 CFS States Alabama Arizona Arkansas California Colorado Connec8cut Delaware District of Columbia Georgia Hawaii Idaho Indiana Iowa Kansas Louisiana Maine Maryland MassachuseTs Minnesota Mississippi Missouri Montana Nebraska New Jersey New Mexico North Carolina North Dakota Ohio South Carolina Utah Virginia Wisconsin States Don t Always Pay ATen8on To CFS Supplied Informa8on
17 CFS + Other Forms States } Alabama } Arkansas } California } Colorado } Connec8cut } Delaware } DC } Georgia } Idaho } Indiana } Iowa } Kansas } Louisiana } Maryland } MassachuseTs } Minnesota } Mississippi } Missouri } Montana } Nebraska } New Jersey } New Mexico } North Carolina } North Dakota } South Carolina } Virginia } Wisconsin
18 CFS + Direct Filing of Forms } Alabama } Arizona } Colorado } Connec8cut } Delaware } Georgia } Idaho } Indiana } Kansas } Maryland } Minnesota } Mississippi } Montana } North Carolina } North Dakota } South Carolina } Wisconsin Example Wisconsin driven by Withholding
19 States Requiring Direct Filing } Kentucky } Michigan } New York } Oklahoma } Oregon } Pennsylvania } Rhode Island } Tennessee } Vermont } West Virginia
20 ICR Repor6ng Independent Contractor Repor8ng (ICR) California o requires repor8ng within 20 days of making a payment greater than $600 or signing a contract exceeding $600 Connec8cut o requires repor8ng within 20 days if expected value of payments exceeds $5,000 Iowa o requires repor8ng within 15 days for payments of $600 or more MassachuseTs o Requires repor8ng within 14 days of hiring an independent contractor if expect to pay more than $600 `
21 ICR Repor6ng Independent Contractor Repor8ng Minnesota o payments exceeding $600 a year must be reported within 20 days New Hampshire o repor8ng required within 20 days if expect to pay more than $2,500 New Jersey o repor8ng required within 20 days, no threshold Ohio o repor8ng required within 20 days for payments exceeding $2,500 `
22 Other State Repor6ng MassachuseTs HC Complicated Form More Complicated TransmiTal Quarterly & Annual Filing Req ts
23 Other State Repor6ng New York Filing Excel Form Requirements Sent to Informa8on Repor8ng Office Quarterly & Annual Helps Validate Sales & Use Tax Compliance
24 State Withholding Requirements
25 Poll Who Performs State Withholding? Which States?
26 State Withholding Many states withholding rules are specific to Payment type: Personal services rendered Gambling, lotery, & winnings Financial income Payee status Independent Contractor Payee with bad TIN on record Residency status of payee Resident vs. Non- Resident California has Some of the Most Complicated Rules
27 State Backup Withholding Several states apply back- up withholding rules to recipients who have incomplete/inaccurate TIN informa8on on file California Effec8ve January 1, 2010, payers required to administer federal backup withholding also required to withhold/remit 7% backup withholding to CA, except for 1) Interest and dividends (reported on IRS Forms INT, DIV, OID, and PATR); 2) Any release of loan funds made by a financial ins8tu8on in the normal course of business Georgia Maine Minnesota Colorado South Carolina Vermont Each States Withholding Rates/Thresholds Different
28 Deposit Timing & Method Considera8ons Deposit frequency EFT thresholds Inaccuracy can result in expensive penal8es Make Sure to Check Status of Frequency Requirement Regularly
29 Prac6cal, Opera6onal Considera6ons
30 What Are Your Biggest Challenges Around State Repor8ng or Withholding? Poll
31 Understand where your responsibili8es reside based on your business opera8ons ( nexus ) Define process for ongoing determina8on of nexus Maintain a process for con8nuously researching state rule changes Develop a process (and systems) to perform required state repor8ng and withholding obliga8ons Make sure systems can produce 1099 file with K records (CFS requirement) Things to Do
32 Things to Do Keep solid documenta8on Beware of employee/ independent contractor classifica8on issues (area of interest for IRS) Nega8ve IRS/State interac8ons can improve your process Seek counsel from inside and/or outside tax advisors and industry experts
33 Addi6onal Resources 33
34 Stay Up To Date Blog: 1099news.com Search for Convey Compliance
35 Addi6onal Resources
36
37 Key Takeaways Today 1 2 State Repor*ng Rules Are Complex - Need to understand your obliga8ons States Are Enforcing Compliance - What s your strategy to Comply 3 Leverage Other Resources - State websites, 3 rd party providers, tax atorney s
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