identifying workforce tax credits & incentives mitigating ... · arizona – quality jobs...

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BDO KNOWLEDGE Webinar Series ‒ Name of session

@BDO_USA_Tax

BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. @BDO_USA_Tax

Identifying Workforce Tax Credits & Incentives Mitigating Mobile Workforce Risks

3/10/16


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CPE AND SUPPORT

CPE Participation Requirements ‒ To receive CPE credit for this webcast:• You’ll need to actively participate throughout the program.• Be responsive to at least 75% of the participation pop-ups. • Please refer the CPE & Support Handout in the Handouts section for more information

about group participation and CPE certificates.

Q&A: Submit all questions using the Q&A feature on the lower right corner of the screen. At the end of the presentation, the presenter(s) will review and answer all questions submitted.

Technical Support: If you should have technical issues, please contact LearnLive:• Click on the Live Chat icon under the Support tab, OR call: 1-888-228-4088

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INTRODUCTORY COMMENTS


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DID YOU KNOW?

• In times of increasing federal and state tax burdens, seems like all anyone does anymore is pay taxes. Complicating matters are multi-state workforces and employment taxes. Where do I withhold, how do I know if I have such a requirement, etc.?

• So what can you do about it? Consider tax credits whether R&D, FTC if applicable and the topic for today in part – the Work Opportunity Tax Credit (WOTC). Moreover, keep watchful eye on employee working patterns -charting legal requirements to ensure compliance.

• Key to note - Credit recently extended (more on extension details later in the presentation)

• WOTC credits can help reduce overall tax burden while appealing to a broader public relations goal while understanding of employment tax requirements can save nasty penalties and interest for non compliance

• Now – How about some historical WOTC trends?

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HISTORICAL WOTC CERTIFICATION STATISTICS

I know you are all dying to know what SNAP stands for? And the answer is?

WOTC Certifications Issued by Target Group (2008 ‐ 2012)

Target Group FY2008 FY2009 FY2010 FY2011 FY2012

Short Term TANF Recipients 93,673 67,985 51,221 53,455 45,824

Long Term TANF Recipients 24,207 17,502 65,447 79,365 71,407

Veteran SNAP Recipients 9,132 9,385 9,044 11,228 15,183

Disabled Veterans — 190 2,452 3,367 6,642

VOW Act Unemployed Veterans — — — — 11,536

SNAP Recipients 405,242 518,208 499,927 684,612 602,540

Ticket Holders — 719 649 986 584

Designated Community Residents 72,651 22,837 65,495 60,631 50,589

Summer Youth 2,517 2,422 2,957 608 384

Ex‐Felons 43,444 43,703 36,479 34,731 22,063

Vocational Rehabilitation Referral 17,242 16,380 16,213 14,776 12,891

SSI Recipients 24,313 19,542 12,701 12,458 10,981

ARRA Unemployed — 55 1,560 3,117 1,154

ARRA Disconnected Veterans — 886 150,346 201,189 40,536

Total Certifications Issued 692,421 719,814 914,491 1,160,523 892,314

Source: Table prepared by the Congressional Research Service WOTC Publication 2/4/13 using data from the Department of Labor.


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SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM

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HISTORICAL WOTC CERTIFICATION STATISTICS

• The U.S. Employment Service in the Employment and Training Administration (ETA) collects figures on the number of certifications issued to employers.

• The number of certifications could well be more than the number of employees for whom employers claim credits because not all eligible hires fulfill the retention requirement.

• The government does not collect statistics on the number of individuals for whom the credits are actually claimed.

• It would be difficult to reconcile the number of certifications and the number of credits claimed in a given year because companies that receive a certification for an eligible individual hired late in one year may not claim a credit for them until the following year, when the retention requirement has been met. In addition, credits claimed for persons certified in one year may be applied against income tax liabilities in past or future years.

• With that, let’s talk WOTC & employment tax!


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AGENDA

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AGENDA

• Workforce Tax Opportunities• Federal Work Opportunity Tax Credit (WOTC)• Credit Processing Tools• State and Local Hiring Tax Credits• Training Grants

• State Payroll Witholding for Mobil & Multistate Employees• Q&A


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FEDERAL WORK OPPORTUNITY TAX CREDIT (or WOTC)About $1 billion in total tax credits are claimed each year under the WOTC1

1 U.S. Department of Labor and Employment and Training Administration

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WOTC HISTORY

• Created as a federal tax incentive program in 1996 to encourage employers to increase hiring of members to certain disadvantaged groups.

• Despite the legislation’s sunset provisions, the WOTC credit has been modified and extended repeatedly by Congress

• In 2006, the Welfare-to-Work program for long-term welfare recipients was consolidated with the WOTC program

• At the end of 2015, the program was extended retroactively back to January 1, 2015, and continuing through December 31, 2019


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THE WOTC VALUE PROPOSITION

• Federal Tax Credit:• A business may be eligible to offset its federal income tax liability dollar for

dollar with WOTC credits• There are no caps or restrictions• After any unused NOLs, WOTC is second in line for credit utilization against

income taxes per IRC Section 38• WOTC credits may be carried-back one year and carried-forward 20 years

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THE WOTC VALUE PROPOSITION (CONT’D)

• Potential Value of Federal WOTC Credits:• Average credit is $1,500 per qualified new hire• One time credit with the one rare two-year exception for long-term TANF

recipients• Maximum credit of up to $9,600 per qualified new hire• Example: 10 qualified employees could yield a federal income tax credit

between $15,000 to $96,000


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CAN ANY BUSINESS REALLY SECURE WOTC CREDITS?

• ANY Business• Provided the business is hiring new qualifying employees, it can benefit from

the WOTC credit• ANY Business Organization• C-Corporations• S-Corporations• Partnerships• Limited Liability Companies• Limited Liability Partnerships• Sole Proprietors

• Action Step: The company must secure and process the new hire information in a timely manner at the point of hire, not afterwards.

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CAN ANY INDUSTRY HAVE QUALIFIED HIRES?

• The new hire may work in any industry• The new hire may work in any location• National statistics show that 14% of employees qualify across all industries• Strong industries for eligible new hires include: • Restaurants• Retail• Manufacturing

• All industries may have new hires in qualifying categories


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CAN ANY HIRE QUALIFY OUR BUSINESS FOR WOTC?

• ANY employee receiving a W-2• Hiring independent contractors (1099 workers) does not qualify for WOTC• The new employee hires may be compensated at any pay level• Cannot receive credit for existing employees• An eligible employee would have to meet a minimum work hours requirement

for the company to be awarded a WOTC credit:• 120 hours equals a WOTC credit of 25% of first year wages with max caps of

$1,500 to $6,000 depending on employee’s qualifying status• 400 hours equals a WOTC credit of 40% first year wages with max caps of

$2,400 to $9,600 depending on employee’s qualifying status

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WHAT ARE THE WOTC QUALIFYING CATEGORIES?

• Veteran receiving SNAP benefits • Veteran unemployed for at least 4 weeks• Veteran unemployed for at least 6 months• Disabled veteran hired within 1 year of discharge• Disabled veteran unemployed for 6 months• Temporary Assistance for Needy Family recipients• SNAP recipients• Designated Community Residents• Vocational Rehabilitation Referrals• Supplemental Security Income recipients• Ex-Felon


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SIMPLE AND EASY WOTC PROCESS

• Limited power of attorney signed and notarized for every state employees work• Review conducted on or before offering a position • Employer signs form no later than the employee start date• Forms required: IRS 8850 & Individual Characteristics Survey• Additional documentation may be required• All items must be sent to State Workforce Agency within 28 days of employee

start date

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FORMS FOR COMPLETION – ELECTRONIC OR HARD COPY

Employee EmployerEmployee


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WOTC - CLIENT CASE STUDY (RESTAURANT)

• 2,500 employees• 100% T/O• 15% qualify• 375 employees qualify• $900,000 credit ($2,400 average credit)

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SAMPLE WOTC PROJECTION FOR PROSPECT10 Year Estimated Benefit


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HOW YOU CAN BENEFIT?

• Lower quarterly estimated payments for federal income taxes• Offsets AMT• Employers - claim the WOTC for 1 or 2 years depending on the target group• Carry-back credits 1 year• Carry-forward credits 20 years• Helps to diversify your workforce• Turns human resource (HR) department into a “profit center”

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CREDIT PROCESSING TOOLS


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CREDIT PROCESSING TOOLS

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STATE AND LOCAL TAX CREDITS FOR HIRING


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TAX CREDITS AND INCENTIVES OPPORTUNITIES BY STATE

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POTENTIAL VALUE PER STATE PER NEW HIRE


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ARIZONA – QUALITY JOBS CREDIT

• Income tax credits for creating new jobs and investing in Arizona• Metro area – must create a minimum of 25 jobs and invest $5 million• Rural area – must create a minimum of 5 jobs and invest $1 million• Credit is up to $9,000 over three years for each new employee. Must be a full-

time permanent position that pays 100% of median county wage and the company must pay 65% of the employees health insurance costs

• Other credits can be negotiated with the individuals cities directly, usually with their economic development department

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CALIFORNIA – NEW HIRING CREDITS

• Effective January 1, 2014, through December 31, 2020• Can be used to offset either corporate or personal income tax• A qualified business must:• Have a net increase in jobs• Full time employees receiving 150% of California minimum wage• Be located in former EZ or designated census tract

• Certain businesses expressly excluded• Credit equals up to 35% of qualified employee wages between 150% and 350%

California minimum wage• Credit available for 5 years


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CALIFORNIA – COMPETES CREDIT

• What is the California Competes Tax Credit• The California Competes Tax Credit is an income tax credit available to

businesses that want to locate in California or stay and grow in California• The credit is a negotiated credit between the taxpayer and California Office

of Business and Economic Development (Go-BIZ) • Amount available for the credit:• $200 million in each fiscal year 2015/16 through 2017-18.• Note: No more than 20% may go to any one applicant per fiscal year

• Amount dedicated to small businesses:• 25% of all funds specifically reserved for small businesses• Small business is defined as a company with less than $2 million in gross

receipts• Two-phase application period• Applications accepted during specified window

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CALIFORNIA – COMPETES CREDIT (CONT’D)

• The credit is based on 11 factors:• Number of jobs created or retained• Compensation paid to employees• Amount of investment• Extent of unemployment or poverty in business area• Other incentives available in California• Incentives available in other states• Duration of proposed project and duration of commitment to remain in this

state• Overall economic impact• Strategic importance to the state, region or locality• Opportunity for future growth and expansion• Extent the benefit to the state exceeds the amount of the tax credit


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• Phase I is a quantitative analysis of the application. • The formula under review is as follows

Amount of Credit Requested

Aggregate Employee Compensation Package + Aggregate Investment Package

• Applications with the most advantageous cost-benefit ratio to the state will move into the second phase (minimum review will be the top 200%)

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• Phase II is a qualitative review of the applicant and includes an interview of the company applying for the credit

• Evaluation factors:• Job retention • Opportunity for future growth and expansion • Economic impact in California • Incentives available in/out of state • Benefits/fringe benefits provided to employees • Strategic importance to the state/region/locality • Unemployment/poverty in business area


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LOUISIANA – QUALITY JOBS PROGRAM (QJP)

• Provides up to 30% tax credit on total qualified in-state expenditures including resident and non-resident labor.

• 5% or 6% cash rebate of annual gross payroll for new, direct jobs for up to |10 years.

• Rebate is calculated on 80% of gross annual payroll.• Effective July 1, 2018, the rebate is available on 100% of gross annual payroll.• Could provide a 4% sales/use tax rebate on capital expenditures or a 1.5%

refundable investment tax credit for qualified expenses.

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NEW MEXICO

• Job Training Incentive Program• Widely regarded as one of the most effective in the country, this program

funds on-the-job and classroom training for newly created jobs in qualified expanding or relocating businesses for up to six months. The program reimburses a portion of employee wages. Custom training at a New Mexico public educational institution may also be covered.

• High Wage Jobs Tax Credit• This credit gives companies who hire employees at salaries of $40K or higher

in rural areas, and $60K or higher in urban communities, tax credits equal to ten percent of the combined salary and benefits package for the year in which the job is created, and for the three qualifying periods following.


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NEW MEXICO (CONT’D)

• Rural Job Tax Credit• Employers receive a credit of $1,000 for each qualifying job the employer

creates, for four consecutive years in communities of less than 15,000 residents, and two consecutive years in non-MSA communities of more than 15,000 residents.

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NEW JERSEY

• New Jersey Grow Program• Businesses that are creating or retaining jobs in New Jersey may be eligible

for up to tax credits ranging from $500 to $5,000 per job, per year; with bonus credits ranging from $250 to $3,000 per job, per year (award amounts vary based on applicable criteria)


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NEW YORK - QUALIFIED EMERGING TECHNOLOGY COMPANY CREDIT

• Employment Credit• Credit is equal to the average number of full-time employees in New York

State for the current tax year, minus the base year employment, multiplied by $1,000

• The credit is available for three consecutive tax years, if the annual eligibility requirements are met

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TRAINING GRANTS


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TRAINING GRANTS

• Most states offer some form of training grants, which may include:• Training to update skills of the workforce• Customized training• Community college programs

• May be used to offset costs of training• May include on the job training• Usually exclude state mandated training

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STATE PAYROLL WITHHOLDING FORMOBILE & MULTISTATE EMPLOYEES


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Everything in life comes with a price.

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CURRENT MULTISTATE WITHHOLDING TAX RULES

• Services performed entirely within the state of residence• Withhold state tax for the resident state

• Services performed partly within the state of residence and partly outside the state of residence• Reciprocal Agreement – Withhold state tax for the resident state only• Withhold state tax for the nonresident state for income earned in that state• May also need to withhold state tax for the resident state• Depending on the state law, you may be required to withhold state tax for the resident state only• Thresholds for withholding income taxes on nonresidents vary by state

• Some states use number of days and other states have a dollar-amount threshold. For example:• New York – more than 14 days• Connecticut – more than 15 days• Georgia – the lesser of 5% of total income or $5,000• California – 1 day• Colorado – 1 day• Wisconsin - $1,500


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PENSION/LONG-TERM DEFERRED COMPENSATION COMPLEXITY

• Qualified Pension Income• Protected by Public Law 104-95

• No state may impose an income tax on any retirement income of an individual who is not a resident of such state.

• Retirement income means any income from:• A qualified plan (e.g., § 401(a), § 408(k), § 403(a) or 403(b), § 457, etc.),

or• Any plan under § 3121(v)(2)(C) if such income is:

• Part of a series of substantially equal periodic payments made for• The life of the recipient, or• A period of not less than 10 years, or

• Is a payment received after termination of employment and under a plan maintained solely for the purpose of providing retirement benefits for employees in excess of the limitations imposed by any of the qualified plans

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PENSION/LONG-TERM DEFERRED COMPENSATION COMPLEXITY (CONT’D)

• All Other Pension/Long-Term Deferred Income• Scenario: Employee A is a participant of the non-qualified deferred

compensation plan. Income deferred under the plan vests in 5 years. Employee A lived and worked in State X for the first 3 years of the 5-year vesting period and moved to State Y and worked there for the last 2 years of the vesting period. Employee A received the deferred compensation payment at the end of the 5-year vesting period.

• Question: Do you withhold state income tax from the deferred compensation payment for State X or State Y?


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NONRESIDENT STATE WITHHOLDING TAX REQUIREMENTS EXAMPLES

• Employees who work in New Jersey and live in –• Pennsylvania – withhold Pennsylvania tax• New York – withhold both states• Delaware – withhold New Jersey tax• North Carolina – withhold New Jersey tax

• Employees who work in Pennsylvania and live in –• New Jersey – withhold New Jersey tax• New York – withhold both states• Delaware – withhold Pennsylvania tax

• Employees who work in Maryland and live in –• Virginia – withhold Virginia tax• Massachusetts – withhold both states• Delaware – withhold Maryland tax

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H.R. 2315 – MOBILE WORKFORCE STATE INCOME TAXSIMPLIFICATION ACT OF 2015

• Several bills had been proposed since 2006 and not passed• H.R. 2315 – introduced on May 14, 2015• The purpose of the bill is to limit the authority of states to tax certain income

of employees for employment duties performed in other states.• Would limit taxation on an employee who performs duties in more than one

state to:• The employee’s resident state; and• The state within which the employee is present and performing duties for

more than 30 days during the calendar year.• An employee is considered present and performing employment duties

within a state for a “day” if the employee performs more of the employee’s employment duties within such state than in any other state during a day.


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H.R. 2315 – MOBILE WORKFORCE STATE INCOME TAXSIMPLIFICATION ACT OF 2015 (CONT’D)

• If an employee performs employment duties in a resident state and in only one nonresident state during one day, such employee will be considered to have performed more of the employee’s employment duties in the nonresident state than in the resident state for such day.

• The portion of the day during which the employee is in transit will not be considered.

• Professional athletes, professional entertainers and certain public figures are not covered.

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STATE ENFORCEMENT EFFORTS AND RECENT TRENDS

• New York was the pioneer state, followed by Connecticut, to initiate technology-assisted audit for withholding tax

• Significant tax dollars derived by the state enforcement efforts are leading them to target highly paid executives

• Joining New York and Connecticut are those states that aggressively monitor long term deferrals, e.g., California

• New York is now using public information to target Fortune 500 companies• Modifications on Form W-2 over the years (Box 12, codes V, Y and Z)• Statutory stock option reporting (Forms 3921 and 3922)• Increased focus on the accurate reporting of contingent tax liabilities on

financial statements


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AUDIT RISK

• High risk• New York• Connecticut

• Medium high risk• California• Minnesota• Ohio

• Medium risk• Georgia• Louisiana• North Carolina• Pennsylvania• South Carolina

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STEPS TO TAKE TO REDUCE RISK

• Perform a comprehensive risk assessment to determine whether risks exist in your organization• Do your employees travel for business? And how many? Are they traveling to high risk

states?• How often do your employees travel? What is the duration of a typical business trip?• Review employee expense reports to help determine the frequency and duration of

trips.• Do you have employees who live in one state and work in another?

• Obtain nonresident withholding exemption certificates, where applicable, from employees

• Set up and implement a company policy for state tax withholding requirements for out-of-state business trips, communicate policy to employees and provide training

• Implement internal audit procedures for compliance monitoring


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STEPS TO TAKE TO REDUCE RISK (CONT’D)

• Consider utilizing computer software or time keeping system to help keep track of movement of employees

• Take advantage of the built-in capability of the payroll system to help determine and calculate nonresident state withholding taxes

• If your employees travel to many states and frequently• Consider using a low triggering threshold that would meet the nonresident

withholding requirement for most states• States with the most activities

• Consider voluntary disclosure agreement

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QUESTIONS


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Concluding Comments

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Concluding CommentsCredits & Incentives• WOTC Credit Extended to 12/31/2019• Offsets federal income tax liability• C/B – 1 year; C/F 20 years• Key industries – Restaurants, Retail, Mfg and logistics• Categories include – veterans, ex felons, low income individuals, etc.• States offer additional incentives – enhanced benefit

• “jobs credits” as piggy-back to WOTC – (e.g., AZ, CA, LA, NM, NJ, NY)• CA Competes credit – lucrative • Training Grants

• Timing is Key – go get the credits, they are there for the taking!Employment Taxes• Withholding in state of residence, non-resident state, both? Determination on days• Qualified Pension Income (only state to tax, resident state); P.L 104-95• H.R. 2315 – introduced on May 14, 2015

• The purpose of the bill is to limit the authority of states to tax certain income of employees for employment duties performed in other states.

• Trends – high risk NY, CT, increased audits of highly paid executives


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CONCLUSIONThank you for your participation!

Certificate Availability – If you participated the entire time and responded to at least 75% of the polling questions, click the Participation tab to access the print certificate button.

Please exit the interface by clicking the red “X” in the upper right hand corner of your screen.

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SPEAKER BIOGRAPHIES


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BIOGRAPHY

Joseph Carr, J.D.STS-SALT [email protected]: 312-616-3946

With 18 years of combined experience in state and local taxation, financial statement auditing, and operational auditing, Joe has worked with a broad range of the Firms’ largest clients including manufacturing, retail, distribution, financial institutions, investment companies, and business services. He specializes in state and local tax issues with an emphasis on income/franchise taxation and unclaimed property compliance and consulting.

Joe leads BDO’s National State and Local Tax Business Development and Marketing function. In this role, Joe touches many folks in corporate community through dedicated BDO Knows Webinar Series on various topics, Alerts, pressing notices and other educational outreach efforts. Joe also maintains a standing column with State Tax Notes entitled “A View from the Windy City” where he along with his colleagues discuss various state and local topics important to the taxing community at large.

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BIOGRAPHY

Janet Bernier, J.D.STS-SALT [email protected]: 212-515-5405

Janet Bernier brings more than 25 years of public accounting experience, as well as tax litigation experience to her clients. Janet’s client services have concentrated on securing state and local tax credits and financial incentives in dozens of states as well as securing federal WOTC tax credits. Her in-depth background includes assisting companies and local governments with creating and sustaining jobs through financing opportunities, tax credits and incentives, and private-public relationship building.

Her relationships with tax and economic development authorities have resulted in unprecedented and ground-breaking tax and financial benefits packages for clients ranging from $500,000 to $450 million in tax incentives. She was instrumental in the creation and adoption of the North Carolina Economic Stimulus and Job Creation Act in 2002 which is highly regarded by businesses and government as an effective economic development tool.


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BIOGRAPHY

Paul Cheung, CPASTS-SALT Senior [email protected]: 312-239-9279

Paul is a Senior Director in BDO Chicago’s State and Local Tax Practice with over 20 years of experience in employment tax and payroll management consulting services and leads the national employment tax practice at BDO. He has extensive experience in audit defense, penalty resolution, mergers & acquisitions, tax planning and employment tax compliance. He has a network of contacts at the various state agencies and the Internal Revenue Service.

Prior to joining BDO, Paul was the national leader of the employment tax practice at Grant Thornton. Before that, he worked for “Big Four” accounting firms and other national tax consulting firms specializing in providing employment tax services to clients in a variety of industries. In addition, Paul was a payroll manager for a large media and publishing company for 2 years and a national telecommunications company for 5 years.

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BIOGRAPHY

Tanya Erbe, CPASTS-SALT Senior [email protected]: 310-203-1259

Tanya has more than 20 years of experience in state and local taxation and leads BDO’s National C&I Practice. Tanya’s industry experience includes insurance, aerospace, healthcare, pharmaceuticals, hospitality, manufacturing, and oil and gas. She has worked extensively with the California Competes Tax Credit and WOTC.

Prior to joining BDO, Tanya worked for the California State Board of Equalization. As a business tax representative, she was responsible for conducting business tax investigations, ensuring compliance with tax regulations, making sanction recommendations, and other related assignments. She later served as a state tax auditor, responsible for the auditing of business accounts, working with investigative personnel, making recommendations for assessments, preparation of reports, and records maintenance.


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BDO is the brand name for BDO USA, LLP, a U.S. professional services firm providing assurance, tax, advisory and consulting services to a wide range of publicly traded and privately held companies. For more than 100 years, BDO has provided quality service through the active involvement of experienced and committed professionals. The firm serves clients through 63 offices and more than 450 independent alliance firm locations nationwide. As an independent Member Firm of BDO International Limited, BDO serves multinational clients through a global network of 1,408 offices in 154 countries.

BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firms. For more information please visit: www.bdo.com.

Material discussed is meant to provide general information and should not be acted on without professional advice tailored to your firm’s individual needs.

© 2016 BDO USA, LLP. All rights reserved.

identifying workforce tax credits & incentives mitigating ... · arizona – quality jobs...

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