11 May 2018 State and Local Tax Weekly for April 27 Ernst & Young's State and Local Tax Weekly newsletter for April 27 is now available. Prepared by Ernst & Young's State and Local Taxation group, this weekly update summarizes important news, cases, and other developments in U.S. state and local taxation. Kentucky governor does not veto additional tax reform legislation that includes combined reporting, sales tax fix On April 27, 2018, a second Kentucky tax reform bill (HB 487, Ch. 207) became law without the governor's signature. HB 487 is intended to address concerns with the tax reform provisions contained in another bill, HB 366 (Ch. 171), which was enacted into law after the legislature voted to override Governor Matt Bevin's veto on April 13, 2018. Enactment of HB 487 will result in dramatic changes to Kentucky's corporate income tax regime. HB 366, as modified by HB 487, also makes significant changes to Kentucky's apportionment and allocation rules. First, Kentucky has adopted a single sales factor for determining apportionment for taxable years beginning on or after Jan. 1, 2018. Previously, Kentucky required the use of a three-factor (property, payroll, and double weighted sales) apportionment formula. Second, following a recent model rule proposal of the Multistate Tax Commission, HB 366 substitutes the definitions of "business" and "non-business" income with "apportionable income" and "non-apportionable income," respectively. Following approaches in other states, Kentucky has adopted market-based sourcing for purposes of assigning sales of non-tangible property (e.g., intangibles, services) to the states for apportionment purposes but also includes a throwout rule if the taxpayer is not taxable in the state to which the receipt would otherwise be assigned or if the sourcing cannot be reasonably estimated. Excepted from these new provisions by the HB 487 changes, however, will be providers of communications, cable or internet access services who will continue to use three-factor apportionment and cost-of-performance sourcing. The sales factor excludes all receipts from treasury functions, which is a significant change from prior law that allowed net gains from certain treasury functions to be included in the sales factor. Kentucky had been one of the few remaining states which significantly limited combined reporting. HB 487 changes all that. For taxable years beginning on or after Jan. 1, 2019, Kentucky taxpayers engaged in a unitary business will be required to file their returns using a mandatory water's edge combined reporting method. Thus, the 2018 tax year will mark the last year of Kentucky's current nexus consolidated regime. Under the new Kentucky rule, the water's edge combined group will include any member which earns more than 20% of its income from intangible property or service related activities from other members of the combined group and includes members that are doing business in tax havens. No required ownership percentage is expressly specified in the new law. Moreover, a unitary combined group cannot elect to file on a worldwide combined basis, either by election or otherwise, as is common in other jurisdictions which require water's edge combined reporting. Each taxpayer member will be responsible for tax based on its own taxable income or loss apportioned or allocated to Kentucky. However, a combined group may designate a taxpayer member to file a single return in the form and manner to be described by the Kentucky Department of Revenue. Accordingly, it appears that Kentucky will adopt a Joyce approach to include in the sales factor numerator only those Kentucky sourced sales from members with Kentucky nexus. Moreover, the new combined reporting regime significantly alters Kentucky's treatment of NOLs. Under the prior nexus consolidated law, Kentucky NOLs were computed on a pre-apportionment basis and could be shared among members of the nexus consolidated group subject to the 50% income limitation. Under the new law, NOLs will be computed on a post-apportionment basis with no sharing among members of the combined group. There are no transition rules in HB 487 as written that provide guidance as to how NOL carryforwards under the old nexus consolidated regime will be carried forward to the new combined reporting regime. In lieu of combined reporting, the new law permits a group of taxpayers to make an eight-year election to file on a consolidated basis in accordance with IRC §1502 principles similar to what was available to Kentucky corporate taxpayers prior to 2005. Taxpayers not qualifying to file combined or consolidated returns must file on a separate entity basis. HB 366 also expands Kentucky's sales tax base. Receipts from services such as landscaping, janitorial, fitness and recreation sports centers, and extended warranties will be subject to sales tax. Furthermore, the base expansion includes charges for labor or services rendered in installing or applying tangible personal property, digital property, or service sold. HB 487 modifies Kentucky's manufacturing exemption to exempt installation and repair labor relating to manufacturing equipment. These changes apply to transactions occurring on or after July 1, 2018. Kentucky provides an exemption to manufacturers for energy and energy producing fuels, to the extent that they exceed 3% of the cost of production in manufacturing. HB 487 makes changes with regard to the cost of production definitions for tolling arrangements. HB 366 suspends all applications for the refundable motion picture credit for sales and use taxes paid on purchases made in conjunction with the filming or production of motion pictures in Kentucky until July 1, 2022. In addition, HB 487 suspends both the Investment Fund Tax Credit and the Angel Investor Tax Credit for two years with new caps set at $3 million annually beginning Jan. 1, 2021. The Kentucky Industrial Revitalization Tax Credit will be retained. HB 366 and HB 487 provide additional taxpayer protections regarding appeals and assessments. Under HB 366, the protest period is increased from 45 days to 60 days for assessments issued on or after July 1, 2018. HB 487 extends the period from 30 days to 180 days (from 90 days provided under HB 366) to notify the Kentucky Department of Revenue of a final Revenue Agents Report in the event of a federal audit. For additional information on this development, including individual income tax changes and other changes in HB 366, see Tax Alert 2018-0911. Alabama: The Alabama Department of Revenue (Department) issued guidance on how to report IRC §965 repatriation income and expenses for Alabama corporate, partnership, S corporation, and individual tax purposes. For federal income tax purposes, items of income/expense related to IRC §965 are reported on the IRC 965 Transition Tax Statement (and not on federal Form 1120), and even though not reported on Form 1120 these items of income/expense are considered a component of federal taxable income. The Department explained that for Alabama corporate income tax purposes, these items of income/expense are reported on Schedule A of Alabama Form 20 C. Tax associated with 965 repatriation income will be computed with any other income tax liability due. Corporate taxpayers may offset their IRC §965 repatriation income (net of related deductions) apportioned or allocated to Alabama with a dividend received deduction (DRD) if the taxpayer reporting the deemed dividend owns more than 20% of the controlled foreign corporation (CFC) from which the dividend is received. For partnerships, the Department said that because Alabama Form 65 is patterned after federal Form 1065, the reporting requirements of the IRC §965 repatriation income/expense of a partner in a partnership "mirrors the reporting being utilized for federal purposes." Taxable income of an Alabama S corporation is determined in the same manner as it is for an individual and, as such, IRC §965 does not apply if an Alabama S corporation is a direct shareholder of a foreign corporation subject to the provisions of IRC §965. Individual income taxpayers are required to report any IRC §965 income that may flow through to them from their interest in an underlying partnership that may have a directly owned interest in a foreign corporation subject to the provisions of IRC §965. Taxpayers required to report IRC §965 income for federal income tax purposes but not for Alabama tax purposes, should disclose the amount (and the source) on Alabama Form 40 (Part IV, Line 5). Otherwise, any item of IRC §965 income that flows through to an individual from an interest in a partnership should be reported similarly to how it is reported on his or her individual federal income tax return. Ala. Dept. of Rev., NOTICE: IRC Section 965 — Guidance for Corporate Filers, Partnerships, S Corps, and Individual Taxpayers (April 27, 2018). Florida: The Florida Department of Revenue (Department) issued guidance on how to report IRC §965 repatriation income on the Florida corporate income/franchise tax return (Form F-1120). Florida uses federal taxable income (FTI) as its starting point, including IRC §965 repatriation income. For federal income tax purposes, according to the Department, IRC §965 repatriation income does not flow into FTI. Because Fla. Stat. §220.13(1)(a) does not require the add back of IRC §965 repatriation income excluded from the computation of FTI, no corporate income tax is due on such excluded income and it is not included in the computation of the Florida apportionment fraction. If, and to the extent, IRC §965 repatriation income flows into FTI, such as through a REIT (federal Form 1120-REIT), it is included in the starting point of the Florida corporate income tax computation. Under Fla. Stat. §220.13(1)(b)2.b, such repatriated income is subtracted as subpart F income (net of direct and indirect expenses incurred in the taxable year). Fla. Dept. of Rev., Section 965 Transition Tax — Repatriation Impact on Florida Corporate Income/Franchise Tax Return (April 27, 2018). Maryland: New law (SB 1090 and HB 1794) phases-in a single sales factor apportionment formula for most Maryland corporate income taxpayers by 2022. For multistate corporations that conduct a unitary business, the single sales factor apportionment formula will be phased-in over five years as follows: (1) in 2018, the apportionment factor will consist of a property, payroll, and three-times sales factor with a denominator of five; (2) in 2019, the apportionment factor will consist of a property, payroll, and four-times sales factor with a denominator of six; (3) in 2020, the apportionment factor will consist of a property, payroll, and five-times sales factor with a denominator of seven; (4) in 2021, the apportionment factor will consist of a property, payroll, and six-times sales factor with a denominator of eight; and (5) in 2022 and thereafter, the apportionment formula will consist of a single sales factor. The new law also allows a taxpayer qualifying as a worldwide headquartered company (i.e., with its headquarters location in Maryland) to annually elect to use a three-factor apportionment formula instead of the statutorily prescribed weighted or single sales factor formula applicable for such year. Worldwide-headquartered companies making such an election must include gross income from intangible investments (e.g., dividends, interest, royalties, and capital gains from the sale of intangible property) in the calculation of their sales factor numerator based on the average of the property and payroll factors. Unless otherwise noted, these changes apply to all tax years beginning after Dec. 31, 2017. Md. Laws 2018, Ch. 341 (SB 1090) and Ch. 342 (HB 1794), signed by the governor on April 24, 2018. For additional information on this development, see Tax Alert 2018-0912. Oregon: New law (SB 1523) extends for an additional two years sourcing provisions for interstate broadcasters enacted in 2014. For years 2014 through 2018 (from 2016), broadcasting gross receipts of an interstate broadcaster that engages in income producing activity in Oregon is included in the sales factor numerator if the commercial domicile or residency of the customer is in the state. Beginning in 2019, such gross receipts are included in the sales factor numerator in the ratio that the interstate broadcaster's audience or subscribers located in Oregon bears to its total audience and subscribers located both within and without the state. Or. Laws 2018, Ch. 73 (SB 1523), signed by the governor on April 3, 2018. All States: The EY Sales and Use Tax Quarterly Update provides a summary of the major legislative, administrative and judicial developments affecting sales and use tax. Highlights of this edition include discussions of: (1) the potential implications of the U.S. Supreme Court's forthcoming decision in South Dakota v. Wayfair, the case that may lead to the overturning of Quill and a rewriting of the Constitutional sales tax nexus standard; (2) changes to how Indiana treats software as a service (SaaS) transactions for sales and use tax purposes; and (3) the latest developments with respect to exemptions and credits, tax base determination, technology, and compliance and controversy. See Tax Alert 2018-0873 for a copy of the newsletter. Maine: New law (LD 1805) requires room remarketers and those operating an online transient rental platform and reserves, arranges for, offers, furnishes or collects or receives consideration for the rental of Maine living quarters, to register for and collect and remit sales and use tax. These provisions apply to sales that occur on or after Oct. 1, 2018. Me. Laws 2018, Ch. 375 (LD 1805), signed by the governor on April 10, 2018. Maine: New law (LD 1805) repeals and expands by reenactment under a new subsection the sales tax exemption for property placed in interstate or foreign commerce. As under prior law, the exemption applies to the sale of a vehicle, railroad rolling stock, aircraft or watercraft that is placed in use by the purchaser as an instrumentality of interstate or foreign commerce within 30 days after the sale and that is used by the purchaser for at least 80% of the days in use during the next two years as an instrumentality of interstate or foreign commerce. Property is placed in use as an instrumentality of interstate or foreign commerce by its carrying of, or providing the motive power for, the carrying of a bona fide payload in interstate or foreign commerce or by being dispatched to a specific location where it will be loaded with or used as motive power for the carrying of a bona fide payload in interstate or foreign commerce. The new law adds guidance on when dispatched property is considered in use, adds that personal property is not in use as an instrumentality of interstate or foreign commerce when it carries a bona fide payload that both originates and terminates within Maine (unless the personal property is a bus transporting certain cruise passengers), and provides that days in which an instrumentality is not used in intrastate, interstate or foreign commerce (including while being repaired or maintained) are not counted in the 80% computation. These changes apply retroactively to purchases made on or after Jan. 1, 2012. Me. Laws 2018, Ch. 375 (LD 1805), signed by the governor on April 10, 2018. Puerto Rico: In Circular Letter (CL) 18-07, the Puerto Rico Treasury Department provided guidance to merchants that are non-withholding agents on how to file quarterly reports on sales of tangible personal property made to Puerto Rico buyers for quarters that began on Jan. 1, 2018. (For more information regarding the non-withholding agent filing requirement, in the context of the sales and use tax (SUT) obligations, enacted as part of Act 25-2017, see Tax Alert 2017-0824.) As part of the information required to be reported, the non-withholding agent must provide a description of the purchased merchandise, among other data. For additional information on this development, see Tax Alert 2018-0901. Texas: A consulting firm's charges to hospitals for payment review services, which involve investigating, settling and adjusting claims, are taxable insurance services because they fall within the definition of "insurance claims adjustment and claims processing" under Tex. Rule tit. 34, §3.355(a)(5). The Texas Comptroller of Public Accounts (Comptroller) defines this as "[a]ny activities to supervise, handle, investigate, pay, settle, or adjust claims or losses," and found that insurance services do not have to be performed by a statutorily defined adjuster to be taxable when they are performed on behalf of an insurance carrier, its insured, its policyholders, or others pertaining to insurance policies. The Comptroller noted that the service is a taxable insurance service, rather than a nontaxable medical billing service, when it involves correcting previously filed claims. Further, in the course of providing taxable insurance services, the entity also provides nontaxable services by filing new claims resulting from missing charges. The total charge for nontaxable and taxable charges is presumed taxable when sold for a single charge and the portion relating to taxable services represents more than 5% of it. Tex. Comp. of Pub. Accts., No. 201803004L (March 5, 2018). Maine: New law (LD 1805) amends provisions related to the credit for major business headquarters expansion. The tax commission must revoke a certificate of approval or certificate of completion for the credit if the applicant or transferee ceases headquarters operations in Maine. A certified applicant whose certificate of completion is revoked within five years after the issue date must return the total credits claimed for all tax years. Additionally, recaptured credit amounts are considered tax revenue subject to Maine's collection and enforcement provisions, including applicable interest and penalties. The amount returned to the state must be added to the tax imposed on the taxpayer for the taxable year during which the certificate is revoked. The bill further clarifies that certified applicants who receive a certificate of completion are allowed a refundable tax credit. Maine will not grant the credit for any tax year during which a taxpayer does not meet or exceed employment requirements. For the first 10 years that a taxpayer claims a credit, the taxpayer must have at least 80 additional full-time employees based in Maine whose jobs were added since the first day of the first tax year for which the credit was claimed, multiplied by the number of years for which the credit has been claimed, including the tax year for which the credit is currently being claimed. For purposes of counting employees to determine credit eligibility, "additional full-time employees" does not include employees who are shifted to a certified applicant's headquarters in Maine from an affiliated business in the state. (The Tax Commissioner will determine whether a shift of employees has occurred.) These changes take effect 90 days after the legislature adjourns. Me. Laws 2018, Ch. 375 (LD 1805), signed by the governor on April 10, 2018. New Mexico: An energy company is not entitled to New Mexico's high-wage jobs tax credit for replacement employees hired to fill preexisting jobs rather than new jobs, but is entitled to the credit for an employee promoted to a new job and for an employee that evidence established was a New Mexico resident. In making these determinations, the administrative law judge (ALJ) for the New Mexico Administrative Hearings Office found that a "new high-wage economic-based job" under N.M. Stat. Ann. §7-9G-1 (as in effect in 2013) must be a new job in New Mexico (i.e., "one that recently came into being and did not exist at an earlier time"), and credit limitations require that even when the company creates a new job, it will not be eligible unless it satisfies the headcount requirement. The ALJ found the company's argument that jobs automatically cease to exist when they are vacated is not reasonable, and would render the word "new" in the statute meaningless. In determining that the promotion of an employee to a new job is eligible for the credit, the ALJ found it was unreasonable for the New Mexico Taxation and Revenue Department to deny the credit for the job not being publicly advertised or made available to competing candidates, when the credit criterion was that the job must be new. Lastly, the company's provision of a resident's tax documents from before and during the qualifying period and an earnings statement from the qualifying period showing the resident's New Mexico address established that the resident was domiciled in New Mexico, so the corporation was entitled to the credit for that employee. In re Protest of Par Five Energy Services, LLC v. N.M. Taxn. and Rev. Dept., D&O No. 18-10 (N.M. Admin. Hearings Ofc. March 23, 2018). Louisiana: Leased or owned agricultural equipment that meets the definition of "agricultural machinery and other implements used exclusively for agricultural purposes" in La. Rev. Stat. §47:1707 is exempt from property tax under the Louisiana Constitution, specifically La. Const. Art. VII, §21(C)(11). The Louisiana Attorney General (AG) opined that a previous opinion (La. Atty. Gen. Opinion No. 16-0058) reached the same conclusion and still properly interprets Louisiana law. Additionally, the AG in a footnote noted that the exemption does not apply to bulldozers or earth-moving and land-clearing equipment. La. Atty. Gen., Opinion No. 18-0001 (March 28, 2018). New Jersey: New law (AB 3382) is intended to allow individual taxpayers to retroactively deduct, on their 2017 federal income tax returns, some of their 2018 real estate property taxes (levied on their personal residences) that they paid during 2017. The law purports to accomplish this objective by requiring municipalities and other political subdivisions to accept these as lawful prepayments of tax paid in 2017. Before passage of the law, New Jersey law only permitted municipalities to receive these tax prepayments if a municipal resolution or ordinance allowed it. Not all New Jersey municipalities had authorized such prepayment. Under the new law, taxpayers in every New Jersey municipality will be able to treat these prepayments as having been paid at the time they were actually paid even if the municipality has not yet issued its tax bills. The law also provides that the amount of the prepayment may be based on the taxes paid in the preceding year. The law covers prepayments that were made on July 1, 2017, and thereafter. The law also provides for refunds when the taxpayer has overpaid a property tax installment and states that, when the mortgagee and mortgagor both pay the same property tax installment, the second to pay is entitled to a refund. N.J. Laws 2018, AB 3382, signed by the governor on April 20, 2018. For additional information on this development, see Tax Alert 2018-0900. Arizona: New law (SB 1385) provides for an expedited tax appeals process and allows the disclosure of certain confidential taxpayer information. Under SB 1385, taxpayers that received a deficiency assessment or were denied a refund for any tax other than individual income tax, are allowed to bypass the hearing process before the Office of Administrative Hearings (OAH), and either appeal to the State Board of Tax Appeals or bring an action in tax court. This is available when: (1) a taxpayer who has a pending appeal with the Arizona Department of Revenue (Department) has conferred with a designated appeals officer to clarify disputed facts or legal issues and discussed the availability of additional documentation that could help resolve outstanding issues; or (2) the Department does not schedule a meeting within 45 days of when a taxpayer files a written request to confer with a designated appeals officer about bypassing the hearing process before the OAH. The changes apply retroactively to all tax disputes pending on or arising from and after Dec. 31, 2016. Additionally, SB 1385 includes information about when confidential taxpayer information may be disclosed, effective and applicable retroactively from and after May 22, 2015, provided that referendum petition R-02-2018 is either approved in the next general election or fails to be referred to the voters at the next general election. Ariz. Laws 2018, Ch. 218 (SB 1385), signed by the governor on April 12, 2018. Oregon: The Oregon Department of Revenue has released the forms to be used by employers to report the new statewide transit payroll tax, which goes into effect July 1, 2018. New Forms OR-STT-1, Oregon Quarterly Statewide Transit Tax Withholding Return, and OR-STT-2, Statewide Transit Tax Employee Detail Report, and OR-STT-V, Oregon Statewide Transit Tax Quarterly Payment Voucher will be used to report the new tax. Form OR-STT-A, Oregon Annual Statewide Transit Tax Withholding Return, will be used by agricultural and domestic employers and as an annual reconciliation. For more on this development, see Tax Alert 2018-0886. Utah: The Utah State Tax Commission announced that it has released revised withholding tables which apply to wages paid on and after May 1, 2018. Revised Publication 14, Employer Withholding Tax Guide, containing the revised withholding tables, has been posted to the tax commission's website. For additional information on this development, see Tax Alert 2018-0897. Oklahoma: New law (HB 1012) repeals the recently enacted provision in HB 1010 that would have imposed a $5 per-night tax on hotel customers for each calendar day a hotel room is rented or leased. HB 1012 took immediate effect. Okla. Laws 2018 (Second Special Session), HB 1012, signed by the governor on April 10, 2018. Oregon: New law (HB 4120) expands the definition of transient lodging intermediary to mean a person other than a transient lodging provider that facilitates the retail sale of transient lodging and: (1) charges for transient lodging occupancy; (2) collects the consideration charged for transient lodging occupancy; or (3) receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for transient lodging occupancy. (Emphasis added to show new.) The transient lodging tax and local transient lodging tax must be collected by the transient lodging provider or transient lodging intermediary, and local transient lodging tax must be remitted to the local government by the specified deadline. HB 4120 further provides that if transient lodging is owned by more than one owner, any owner may be held jointly and severally liable for the transient lodging tax. HB 4120 takes effect July 1, 2018. Ore. Laws 2018, Ch. 34 (HB 4120), signed by the governor on March 16, 2018. Oregon: New law (HB 4139) imposes a 2% tax on the rental price received for qualified heavy equipment rentals occurring on or after Jan. 1, 2019, and exempts such equipment from property tax. "Qualified heavy equipment" means any construction, mining, earthmoving or industrial equipment (with attachments and other equipment and tools, including but not limited to towable trailers and fixed load vehicles) that is mobile, owned by a qualified heavy equipment provider and held primarily for rental. Returns are due quarterly from qualified heavy equipment providers, with refund claims due within two years after the return due date. In 2019 and 2020, qualified heavy equipment providers also must file with the Oregon Department of Revenue (Department) information that will permit the Department to estimate how much property tax would have been due on the equipment. The Department will compare that amount with the excise tax collected, and either issue refunds/tax credits or collect the difference from qualified heavy equipment providers. HB 4139 takes effect June 2, 2018. Ore. Laws 2018, Ch. 64 (HB 4139), signed by the governor on April 3, 2018. International: The United Arab Emirates (UAE) introduced its Value Added Tax (VAT) on Jan. 1, 2018. The effect of VAT on services provided by directors varies depending on the two broad classifications of directors. An executive director is a member of the executive management of an organization. The executive director has an employment contract and is therefore viewed as an employee of the organization. Generally, employees who perform services for their employer are not considered to be making a taxable supply for VAT purposes. Non-executive directors (NEDs) are external directors and do not form part of the executive management team. NEDs are usually selected because of their specialized knowledge and are appointed to give expert advice. Consequently, a NED supplies services on a regular, ongoing and independent basis. For additional information on this development, see Tax Alert 2018-0877. International: Kenya's Tax Appeals Tribunal (TAT) ruled on March 16, 2018 that value added tax (VAT) is due on transactions between banks and international credit companies, as well as on interchange fees payable by a merchant bank to a card holder's bank. The TAT had received submissions from a global banking entity against the Commissioner of Domestic Taxes on behalf of Kenya Revenue Authority. The TAT ruling relates to the tax treatment of fees paid by banks to international credit card companies as well as related local and international remittances paid by banks to issuers. For additional information on this development, see Tax Alert 2018-0907. Multistate: On Wednesday, May 23, 2018 from 1:00 — 2:30 p.m. EDT (from 10:00 — 11:30 a.m. PDT) Ernst & Young LLP (EY) will host its state tax quarterly webcast. For this webcast, EY panelists will discuss the following topics: (1) current state tax policy matters, including a review of the current state of the economy, the upcoming state elections and their possible impact on state taxation, and state responses to federal tax reform, including New York's new elective employer compensation expense tax; (2) tax reform in Kentucky and Iowa; (3) the latest developments in sales and use tax nexus, including an overview of the U.S. Supreme Court hearing in Wayfair; and (4) an update covering major judicial, legislative and administrative developments at the state level. Click here to register for this event. Multistate: On Tuesday, June 5, 2018 at 2:00 p.m. EDT (11:00 a.m. PDT), Ernst & Young LLP (EY) and Bloomberg Tax will host a webcast discussing employment tax compliance across the states in 2018. Topics to be discussed during this webcast include: (1) Multistate payroll tax compliance — what we learned from our 2017 employer survey; (2) Federal actions to simplify multistate income tax compliance; (3) How states are adapting to the TCJA, including the new voluntary New York payroll expense tax; (4) Healthcare changes with employer implications; (5) Disability and paid family and medical leave; (6) Mandatory participation in state retirement plans; (7) Unemployment insurance trends; (8) State information reporting and withholding for nonwage income; and (9) Employee communications and supplementary statements and why they are important in 2018. Click here to register for this event. Because the matters covered herein are complicated, State and Local Tax Weekly should not be regarded as offering a complete explanation and should not be used for making decisions. Any decision concerning matters covered herein should be reviewed with a qualified tax advisor. Document ID: 2018-1113 |
