Child Support Garnishments: Withholding Best Practices and Compliance Procedures

Transcription

1 Child Support Garnishments: Withholding Best Practices and Compliance Procedures FEATURED FACULTY: Vicki M. Lambert, CPP, Certified Payroll Manager is President and Academic Director of Vicki M. Lambert, LLC Vicki M. Lambert, CPP, Certified Payroll Manager is President and Academic Director of Vicki M. Lambert, LLC a firm specializing in payroll education and training. Ms. Lambert has a Bachelor s degree, Magna Cum Laude in Business Administration and is a Certified Payroll Professional with over 29 years of multi-state payroll experience. Ms. Lambert has lectured extensively throughout the United States on payroll administration and compliance issues for clients that include ADP, CCH Incorporated, Ceridian Employer Services, Fox Studios, County of Riverside, Sun Microsystems and others. She has authored, co-authored or edited numerous payroll publications and newsletters. Ms. Lambert is also the host of Politically Payroll a radio program that explores and highlights the importance and vitality of the payroll function within the realms of politics, business and peoples everyday lives. The program is broadcast on KLAV 1230AM in Las Vegas, Nevada and can also be accessed on the internet at

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3 Child Support Garnishments: Withholding Best Practices and Compliance Procedures Vicki M. Lambert, CPP The Payroll Advisor 2 Types of Cases There are two types of child support cases: IV-D and non IV-D. IV-D: The Federal Child Support Program was authorized by Title IV-D of the Social Security Act. A state child support enforcement program is commonly referred to as the IV-D agency, providing child support services to parents at little or no cost. Non IV-D refers to cases handled privately, not by a child support agency (IV-D), usually for fees. 1

4 3 5 Steps for Child Support Report new hires and respond to employment verification requests. Withhold income. Enroll children for medical insurance. Disburse payments. Report terminations. 4 Processing Order Child Support-our o r concentration today Tax Levies-Federal and State Creditor Student Loans Bankruptcies-can go in anywhere Usual order of priority 2

5 5 Exceptions on Priority Federal tax levy is received prior to child support order Bankruptcy may include other levies and child support and therefore could go first Automatic stays do not apply to child support Contact court is best policy 6 The Laws Consumer Credit Protection Act Child Support Enforcement Amendments of 1984 Family Support Act of 1988 Uniform Interstate Family Support Act Personal Responsibility and Work Opportunity Reconciliation Act of

6 7 Consumer Credit Protection Act Limits the amount that can be deducted from disposable pay for child support Limits apply if more than one garnishment is in effect Watch out for lump sum payments 8 The Statistics Of the $21.9 billion collected for child support in FY 2004, 70% or $15.3 billion came from employers through income withholding. 4

7 9 A Child Support Withholding Order is Received in Payroll Several steps payroll needs to do before processing on the payroll system Should set up written procedures so all in department follow the same methods 10 5

8 11 Is It Your Employee? Does the employee currently work for you? Does the name and Social Security number match your records? Doesn t mean you can t process just need to clarify with issuing party 12 Is It Legal? On the proper form? From the proper source? Completed correctly? Delivered properly? Remember: The Order/Notice to Withhold Income for Child Support does not have to be served on the employer but may be sent by first-class or certified mail, by fax or by hand, as permitted by state law. 6

9 13 Proper Source A Notice of an Order to Withhold Income requires the sender to provide a copy of the underlying administrative or court order that contains a provision authorizing income withholding. Non IV-D attorneys, individuals and private collection agencies must submit a copy of the underlying administrative or court order that contains a provision authorizing income withholding. 14 While An Order to Withhold Income provides the authority for the employer to withhold income. An Order for Withholding Income for Child Support comes from IV-D child support agencies, courts or attorneys authorized by state law to issue an income withholding order. 7

10 15 An Income or Withholding Order May Be Judicial originates in the court system and is ordered by a judge. Administrative originates through the child support enforcement agency s administrative process in order to expedite case handling; is ordered by a child support hearing officer or equivalent, who has the same authority as a judge. 16 But It Will Be A standardized form entitled Order/Notice to Withhold Income for Child Support (IWO) is now required for use in all states. This form includes information about the case (where the case is from, who the persons in the case are, and caseidentifying information). 8

11 17 Income Withholding Order An income withholding order may come from the employer s state agency, directly from another state, court or private attorney. If from an out-of-state agency, it is called direct income withholding because it comes directly from an out-of-state agency to the employer rather than being processed through the child support enforcement agency in the employer s state. 18 What Laws Do I Follow? State law is where the employee is located for some items Where the employer is located for others Need source on rules and regulations for states you are located in State Income Withholding Information: ire/employer/contacts/iw_matrix.pdf 9

12 19 Generally Follow the Issuing State For: Duration and amount of child support, current and arrears, Medical support terms, Where to remit payments, and Payment of fees and costs charged (if any) by the child support enforcement agency, issuing court, or custodial party's attorney. 20 Follow the Principal Place of Employment For: When to begin withholding, When to remit payments (this can be from 1 to 7 days after payday), Mandatory deductions, Maximum amount to be withheld (within Consumer Credit Protection Act limits), How to allocate withholding across multiple child support orders, Administrative fee that employer is permitted to charge, and Other terms and conditions that may be set by state law. 10

13 21 Withholding and Paying Child Support Uniform Notice to Withhold is now used-revamped in 2008 Begin deducting within 14 days or earlier if state requires Remit payment within 7 days or earlier if state requires State disbursement units are set up in all states mployer/contacts/sdu_matrix.pdf May combine payments on one check EFT may be required or available 22 The IWO Form Includes Names of the parties, including children; Original withholding order/notice information Whether to begin withholding, change the amount being withheld, or terminate the withholding; Whether to enroll the child(ren) in any available health insurance coverage; 11

14 23 IWO Form Continued How much to withhold for current support, pastdue support, medical support and other specified amounts; How much to prorate for different pay frequencies; Remittance information; Additional information about priority, combining payments, reporting the withhold date, multiple withholding for an employee, termination notice, lump-sum payments, liability, antidiscrimination, and withholding limits. 24 Go Tell It To The Employee Form includes employee notification if the order is from out of state Should include form letter from payroll Should be done regardless if the Should be done regardless if the withholding order requires it 12

15 25 Payroll Form Create templates for child support garnishment Inform the employee as to: What you have received Payroll it will begin on Amount of deduction Contact information for deduction questions Disclaimer on responsibility of garnishment 26 Sample Notification Letter Child Support NOTE: This notice is not meant to be construed as legal advice but as a sample of the type of letter that a payroll department may send. It is recommended that payroll departments get legal advice before issuing notification letters. 13

16 Date: To: From: Payroll Department RE: Child Support Withholding Order The attached child support withholding order has been received by the payroll department. To comply with all federal and state regulations concerning the withholding and remittance of child support this withholding order will begin on (insert payroll date). The amount of $ (insert withholding amount) for current child support will be withheld per payroll check. The withholding order does/does not include any arrears (circle one) to be withheld. An additional amount of $ will be taken each paycheck to apply to the arrearage amount of $. This will be taken until the arrearage is satisfied. The amount for current child support will be taken until a release order is Received from the issuing agency. If you have any questions regarding the processing of this notice within the payroll Department please contact. However, please be aware that the payroll department has no control over the amount of the withholding to be deducted except to comply with legal federal and state limits under Title III of the Consumer Credit Protection Act. If you have any disputes as to the amount of the withholding, the legality of the order to withhold itself or any other legal matters please contact the issuing agency listed on the attached copy of the withholding order. The payroll department cannot delay or suspend or in any way alter the withholding order. 28 Set It Up In Payroll Kept in separate files in payroll Each garnishment should have separate file even if multiple for one employee Tracking system separate from payroll system for reconciliations and questions Cross years, and even systems over the life of the withholding order They can last 18 to 20 years or more Line item on payroll pay stub for child support 14

17 29 Setting It Up Always date stamp the garnishment Discuss security later Process on the same day as received Do not let sit in in-box Determine pecking order if employee has more than one child support order or garnishment Seek legal advice 30 Tracking System Basically an excel spreadsheet One for each garnishment processed Use for life of garnishment Include amounts and dates of payments Current balance due if arrears involved Of course, reconciliation spreadsheet for all child support processed matches payroll totals 15

18 31 Paying It Out Different states have different due dates PAID Best to due by pay date to make sure you comply with all state requirements EFT may be required CA, OR, FL, PA, and VA for example 32 Reconciling Make sure you reconcile the G/L account each month Spread sheet you created for tracking comes in handy now Reconcile spreadsheet to payroll before releasing payments 16

19 33 Security Confidentiality is a must Anything that may be a garnishment should come to payroll first Only payroll has access NO Human Resources e does not need to know Watch out for processing through A/P Never discuss garnishments over the phone Payroll personnel need to be secure as well 34 Security for Payroll Personnel A must in this day and age Blind mail boxes for Voice mail for phone Fake name for payroll personnel handling garnishments/lawsuits Physical security of building or office Face to Face by manager 17

20 35 Limits on Child Support CCPA Limits: 50% of disposable earnings if employee has second family 60% if does not Add 5% if in arrears to both State may be lower 50% is the common amount 36 Definition of Income Income is defined as any periodic form of payment due to an individual, regardless of source, including wages and salaries, commissions, bonuses, workers compensation, disability, payments pursuant to a pension or retirement program, and interest. 18

21 37 Disposable Earnings Disposable Income = gross pay - mandatory deductions. Disposable income is the amount of earnings remaining after subtracting certain mandatory deductions from an employee's gross pay. Mandatory deductions include federal, state and local taxes; unemployment insurance; workers' compensation insurance; state employee retirement deductions; other deductions determined by state law. Note that disposable income is not necessarily the same as net pay. An employee may have a deduction taken from his pay that is not mandatory, such as union dues or a car loan payment. 38 Allowable Disposable Income Allowable disposable income is the maximum m available for child support withholding. In most cases, the amount ordered to be withheld will be less than the allowable disposable income amount, and the ordered amount can be withheld without any problem. Even if the withholding order specifies a higher payment, the allowable disposable income is the most that may be withheld. 19

22 39 Example of Allowable Disposable Income Weekly gross pay is $760. Weekly child support due is $200. Mandatory deductions total $ Employee-parent is single and does not owe back child support. The law of the state where the employee works (the "principal place of employment" state) determines which deductions are mandatory. In California, the example on the next slide would change if the union dues, for example, are mandatory deductions. 40 Item Disposable Income Net Pay Gross Pay $ $ Federal Income Tax (95.00) (95.00) Social Security (45.57) (45.57) Medicare (10.66) (10.66) CA PIT (36.75) (36.75) CA SDI (6.08) (6.08) Cafeteria plan deduction Pretax (25.00) Union dues (10.00) Savings bond (25.00) Union pension (30.00) 00) Credit union car loan (50.00) Total mandated deductions (185.06) Total payroll deductions (334.06) Totals $ $

23 41 So the Math Would Be Gross pay - mandatory deductions = disposable income: $760 - $ = $ Disposable income x CCPA % limit = allowable disposable income: $ x 50% = $ $ $200.00, so the full $200 is withheld for child support. 42 Pretax Deductions Example The employee voluntarily elected to trade current disposable income for a deferred benefit, there is no reason to deny a portion of this income to his or her child. Pre-tax deductions must be added to the employee's ee's taxable able wages before determining the obligated employee's allowable disposable income. 21

24 43 So the Math Would Be Item Calculations Gross Pay $ (k) pretax deduction (100.00) FIT/PIT taxable income Mandated deductions: Federal Income Tax (200.00) Social Security (62.00) Medicare (14.50) CA PIT (50.00) CA SDI (8.00) Total mandated deductions (334.50) Net Pay $ Add back in pretax deduction Disposable earnings $ What If You Get Two for One Child Continue to honor the first order received. Give your employee a copy of the second order. Contact the issuing agency that sent the second withholding order and inform it that you are already sending withheld payments for the same child to another jurisdiction. Provide payment information such as the amount of the withholding and where the withholding is being sent. Contact the issuing agency that sent the first withholding order and inform it of the second order. 22

25 45 Multiple Income Withholding Orders Same Employee and Different Children Fd Federal regulations lti require that thtsome money must be paid to each order for current support if there is more than one withholding order (for different situation of the same employee). In addition, states have enacted laws specifying the method for allocating money toward current support due for each order. Thus, some money must be allocated toward all current support orders. The orders should not be paid on a "first come, first served" basis. 46 What if there is Not Enough Money for all the Orders? Sometimes an employee's earnings do not stretch far enough to pay all his or her obligations. If there is not enough allowable disposable income, the allocation method of the employee's principal state of employment must be followed to determine how much to pay to each order. Most states use one of two methods to allocate withheld payments among multiple withholding orders: 23

26 47 Methods Prorate by allocating a percentage to each order based on the total dollar amount of current support ordered, or Share equally by dividing the allowable disposable income by the total number of orders. 48 Other General Child Support Requirements or Provisions UIFSA is now in effect-out of state orders must be obeyed Administrative fees may be availabledepends on the state Notification of employee termination is now required Section on withholding order to use 24

27 49 Priority of Deduction for Child Support Current Child and Spousal Support Medical Support Child Support Arrears 50 Medical Support Nti National lmdi Medical lsupport tnti Notice is a federal fd form requiring enforcement of a medical support order Part A Notice to Withhold Health Care Coverage, Employer Response, and Instructions to Employer Part B Medical Support Notice to Plan Administrator, Plan Administrator Response, and Instructions to Plan Administrator 25

28 51 Employer NMSN Requirements NMSN does not need to be filed with the court Deliver copy of the NMSN to the employee within 10 days of receipt Begin coverage within 20 days of receipt of NMSN by sending Part B to the plan administrator Current child support plus health insurance coverage must not exceed 50% of the employee s disposable income. When this occurs, complete the Employer Response Form and send to the appropriate local child support agency within 20 days 52 NMSN Requirements Cont Provide written notification to the local child support agency within 10 business days of any change and/or lapse in health insurance coverage for the minor child(ren). Include the following information: Reason for the lapse Whether the lapse is temporary Date coverage is to resume 26

29 53 NMSN Requirements Cont If coverage is not available, complete and sign the employer Response Form and return to the appropriate agency within 20 days There are penalties if the employer does not comply 54 Calculation Example (State uses 50%) Employee s disposable income is $ Multiply by 50% x 50% Allowable Disposable Income $ Employee has one current child support (CC/S) order for $200 and a health insurance premium of $125 27

30 55 So If We Do the Calculation $200 CC/S + $125 health insurance premium m = $325 Max. support deduction $ Obligation -$ We can take the entire obligation no problems 56 Let s add an arrearage to the equation (state allows only 50%) CC/S and HI $ Arrearage $ total $ Max. support deduction $ Now we are over our maximum 28

31 57 Here s how we fix it Take the $200 CC/S and the $125 health insurance premium but only $6 partial arrears payment. That totals the maximum deduction allowed of $ You can take more if the state law allows for arrearage percentage or has the higher federal limits 58 Multiple Order Calculations Disposable Income $ Multiply by 50% x 50% Max. support deduction $ Order A $150 cc/s + $50 arrears = $ Order B $100 cc/s + $25 arrears = $ Total for both orders $ No problem forward to both agencies 29

32 59 Same Disposable Income But Order A $150 cc/s + $50 arrears = $ Order B $100 cc/s + $25 arrears = $ Order C $175 cc/s + $25 arrears = $ Totals $425 cc/s + $100 arrears = $ We are over our maximum so the first to go is the arrears since current child support must be satisfied first 60 Percentages Made Easy To satisfy the orders you need to determine the percentages for each order of the entire amount owed. Then use those percentages to determine how much of the allowable deduction of $ each order will get. (watch out for states that still use the first in time rule or the equal split rule. These would then apply) Finally a use for algebra!!! 30

33 61 Here s How It Is Done Order A = $150 Order B = $100 Order C = $175 $150/$425 = 35% $100/$425 = 24% $175/$425 = 41% Total $425 Total 100% 62 Let s Apply the Percentages Order A $331 x 35% = $ Order B $331 x 24% = $ Order C $331 x 41% = $ Totals: = $ You would then forward those amounts to each agency. 31

34 63 Don t Forget to Communicate! Always remember to send along a letter of explanation when forwarding less than the order designated amount. Include an explanation of the other support orders and amounts in the letter. Don t forget to explain why the arrearages were not taken as well. 64 Let s try one with arrears included Same maximum support deduction of $331 Order A $100 cc/s + $50 arrears = $ Order B $ 75 cc/s + $25 arrears = $ Order C $100 cc/s + $25 arrears = $ Totals $275 cc/s + $100 arrears = $ As you see on the next slide 32

35 65 We can take all the current support but only partial on the arrears Same maximum m support deduction of $331 Order A $100 cc/s + $50 arrears = $ Order B $ 75 cc/s + $25 arrears = $ Order C $100 cc/s + $25 arrears = $ Totals $275 cc/s + $100 arrears = $ We go back to the percentages Maximum Support tdeduction $ CC/S all orders -$ Total towards arrears $ Order A $50/$100 = 50% Order B $25/$100 = 25% Order C $25/$100 = 25% 33

36 67 Calculate the Arrearages Order A $56 x 50% = $28 Order B $56 x 25% = $14 Order C $56 x 25% = $14 100% = $56 68 Forward the Following Order A $100 cc/s + $28 arrears = $128 Order B $ 75 cc/s + $14 arrears = $ 89 Order C $100 cc/s + $14 arrears = $114 Total $275 cc/s + $56 arrears = $331 34

37 69 Let s Do An Example with Child Support and a Creditor Garnishment Tony's child support withholding obligation is /week. Deduct $180 for child support from Tony's $700 pay Difference between allowed amount for garnishment and the child support deduction taken: $175 - $180 = -$5 The child support deduction of $180 has already exceeded the allowed amount for garnishment; therefore nothing may be withheld for Tony's creditor garnishment. 70 Let s do one where he has the money Tony's child support withholding obligation is $140/week. His weekly disposable income is $1,000. A creditor serves a garnishment against Tony for a $1,000 debt. Deduct $140 for child support from Tony's $1,000 pay 35

38 71 Then do the garnishment calculation Dt Determine the lesser of: Disposable income minus 30 times minimum wage: $ $ = $ % of disposable income: 25% x $1000 = $250. $250 is the lesser of these two amounts. 72 So we can take Difference between allowed amount for garnishment and the child support deduction taken: $250 - $140 = $110 $110 can be withheld for Tony's creditor garnishment 36

39 73 Bankruptcy and Child Support Even if an employee declares bankruptcy, he is still obligated to pay child support. Debts due for delinquent child support are not dischargeable in bankruptcy actions. Several changes to the Bankruptcy law went into effect on October 17, One of the most significant changes related to child support is that the automatic stay provisions under the bankruptcy code no longer apply to the withholding of domestic support obligations from a noncustodial parent s income or wages. 74 Bankruptcy Continued This provision means that it is not necessary to ask the court to provide relief from the stay for purposes of withholding the noncustodial parent s support obligation. Income withholding orders must be implemented immediately, and those income withholding orders already in place should continue without interruption. 37

40 75 Bankruptcy If an employer receives information or notification regarding a bankruptcy filing for an employee, the employer should continue withholding amounts for domestic support obligations. A "domestic support obligation" i "is defined dfi das a debt dbor an amount that is in the nature of alimony, maintenance or support, even if not expressly designated as such. Arrears are included in this definition. 76 A domestic support obligation includes amounts that are owed to: a spouse, former spouse, child, parent of a child, legal guardian of a child, responsible relative of a child, or a governmental unit. 38

41 77 Bankruptcy If there is any doubt about whether a withholding order is a domestic support obligation, please contact the agency, court or entity who issued the withholding order. An employer may be notified, however, that it is no longer responsible for withholding the payments because a trustee of the bankruptcy court has taken over this task. Withholding should continue until official notification from the agency or bankruptcy court has been received. 78 Lump Sum Payments If the child support enforcement agency becomes aware that the noncustodial parent is or may be entitled to a lump-sum payment (bonus, severance pay, etc) a separate lump sum transaction may be sent to the employer in order to obtain part or all of the payment to apply to the noncustodial parent s support obligations. The latest version of the child support income withholding order allows for an agency to request child support be withheld. A ONE TIME ORDER/NOTICE LUMP SUM PAYMENT box is now available on the order to handle these requests. 39

42 79 Lump Sum Payments The question for payroll departments is what rules govern lump sum payments as opposed to ongoing deductions. Do the same limits apply? Does the state have any special rules that apply only to lump sum payments? The answer is depends on the state 80 To Help With Lump Sum Payment Questions the OCSE Offers A Chart that Covers: Definition of lump sum payments Requirements for reporting lump sum payments including citation of state laws Threshold amounts for lump sums to be reported if any Length of time employers must hold the lump sum payment Whether or not the state uses the income withholding order for lump sums CCPA limits that apply to lump sums cts/ls_matrix.pdf 40

43 81 Terminating Employees Upon termination, ti mail or fax a completed ltd "Termination Notification" form to the issuing agency, OR some states will accept this information over the telephone or online. The employer should have the following information available: Employee's name, Employee's case identifier, Last known home address, New employer's address (if known), and Date of separation. 82 Medical Support Order States using the National Medical Support Notice (NMSN) require that additional information on medical support or insurance be reported, primarily to avoid interruption of medical coverage for the employee's child. 41

44 83 Rehired Employees If the employee is temporarily laid off (i.e., due to seasonal work), retain the income withholding order that was being honored prior to the termination. The amount of time that an income withholding order is kept on file following a termination varies from state to state. For example, some states require that an income withholding order be reactivated if the employee is rehired within 90 days. 84 Rehired Employees Upon re-hire, submit a new hire report if the employee completes a new W-4 form and reactivate the income-withholding order. If possible, reactivate the medical support order as well. This will depend on the requirements of the health hinsurance plan. 42

45 85 When to Stop a Child Support Order Do not stop withholding for child support until one of the following occurs: Official notification to stop withholding is received from the issuing agency. The employee is terminated, for whatever reason. Bankruptcy proceedings are underway and a bankruptcy trustee takes over the withholding. 86 If Your Employee is Called Up for Active Duty! For those reservists who owe child support, it would be helpful if you would: Contact the child support agency that issued the income withholding order Tell them that your employee-reservist has been called up to military duty Provide the date of activation. The child support agency can then issue a new income withholding order to the military service branch. By providing this information, you are helping your employee avoid lapses in payment to his or her children while serving our country. 43

46 87 Q & A Let s Take Some Questions 88 CCM UPCOMING EVENTS Processing Tax Levies and Creditor Garnishments: Compliance and Reporting Procedures Time Management: Tackling Work Flow Chaos, Overload, and Office Interruptions Visit for more information!!! 44

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48 Upcoming CCM audio conference Processing Tax Levies and Creditor Garnishments: Compliance and Reporting Procedures Wednesday, April 7, :00 PM to 3:15 PM Eastern COURSE DESCRIPTION: Any payroll pro will tell you, handling and complying with tax levies and creditor garnishments is complex and typically a sensitive issue. There s a lot to deal with: from receipt, to notification and processing, time constraints, priorities between conflicting entities, federal and state compliance requirements, questions you need to get answered the list just goes on and on. Do you know: 1. What are the federal requirements every payroll department must know on each type of garnishments, or 2. How to calculate the withholding and prioritize the order of distribution when an employee has more than one type of garnishment? Get the answers to these critical questions and more in this need-to-know teleconference. In just 75-minutes, our expert faculty will arm you with the tools you need to: Properly handle and ensure compliance with tax levies and creditor garnishments Tackle the most sensitive and complex issues surrounding this tricky process, and Utilize key tips for reducing processing time and costs. During this information-packed program, you ll also learn: How state requirements affect garnishments How to handle terminated employees in regard to garnishments How to determine the withholding under a federal tax levy Proper processing for student loans and creditor garnishments Best practices for communicating with employees and issuing parties Best practices for processing garnishments in the payroll department PRICING: Select Item Early Bird Price (Expires Mar. 24th) Price Event + CD $279 $349 Event ONLY $199 $269 CD ONLY $199 $269 ENTER YOUR INFORMATION HERE: Name Title Company Address City, State, Zip Phone Fax Credit Card: AMEX Visa MasterCard Discover Card Number Exp Date Signature Total Payment Amount: US$ 3 EASY WAYS TO REGISTER: Call: C4CM (2426) Fax: Online: Register Today! For payment, cancellation, and other event information please visit or call C4CM (2426).

49 A CCM Audio Conference CD Recording Multistate Taxation and Reporting COURSE DESCRIPTION: More states, more requirements, more problems The complications of compliance with the tax code, tax withholding requirements and deposit schedules for the IRS are multiplied greatly with the addition of multiple state requirements. Not only are there more rules and regulations to comply with, there s a greater risk for increased penalties and fines. Find out how to ensure your reporting is accurate and compliant with IRS Code in this comprehensive CCM audio conference recording. You ll get practical, need-to-know information, including how to determine: 1. Which state gets the SUI tax. 2. Which state gets the income tax for a nonresident working in the state. 3. Does the state have disability insurance and is it done through an insurance company or through a payroll deduction. 4. Does the state follow the IRS Code for taxing Section 125 plans or not. With this information-packed program, you ll also learn: How to determine state withholding liability Who is a resident How reciprocal agreements affect taxation of wages Resident and nonresident taxation policies The four factor test for state unemployment insurance When you can use voluntary contributions to SUI accounts to lower your rate Income and unemployment taxation of Section 125 and deferred compensation plans Which states follow the Internal Revenue Code and which version How to handle income and unemployment insurance taxation for employees working in multiple states Supplemental withholding rates Which states require the use of their own Withholding Allowance Certificate, which states allow either theirs or the Form W-4, and which states don t have a form PRICE: Item CCM Preferred Customer Price CD and Materials $269 ENTER YOUR INFORMATION HERE: Name Title Company Address City, State, Zip Phone Fax Credit Card: AMEX Visa MasterCard Discover Card Number Exp Date Signature Total Payment Amount: US$ 3 EASY WAYS TO ORDER YOUR CD: Call: C4CM (2426) Fax: Online: Order Your Copy Today! For payment, cancellation, and other event information please visit or call C4CM (2426).