state reemployment/unemployment reports

[oceanlovin'ea]

I just got a call from a company that wants me to do their payroll reports each quarter. They have employees in several states plus the 941.

My question is if the company is located in Florida but the employees are in other states, is the unemployment tax paid to the state the employee is in. Or is it based on the location of the business?

Linda, EA

[oceanlovin'ea]

please ignore

Guess I had a complete lack of oxygen to the brain. Of course, I wouldn't pay the tax to Florida. They don't live in Florida. That was a really stupid question.



Please excuse.

Linda, EA

[ChEAr$]

Guess I had a complete lack of oxygen to the brain. Of course, I wouldn't pay the tax to Florida. They don't live in Florida. That was a really stupid question.



Please excuse.

Linda, EA

You bring up a good point though. And it's not where employees live, it's the sate in which they work which wants the tax.

My favorite instance is of Georgia residents who worked in an electrical power house in Georgia. So you'd think Georgia SUTA applied, right?
Wrong. To get to the power house employees had to go through Alabama, and enter the premises on the Alabama side of the river, thus Georgia couldn't collect the tax.

[JohnH]

So if the power plant is located in Georgia but they cross the river to enter from Alabama, does that mean it's a wash?

[ChEAr$]

So if the power plant is located in Georgia but they cross the river to enter from Alabama, does that mean it's a wash?

Only if one falls over the spillway of the dam.

To help clarify, the boundary between Georgia and Alabama with reference to the Chatthoochee river, is the high water mark on the western bank of the river. Thus the power plant itself is in Georgia, however closer to the Alabama side, thus the only entrance to it is in Alabama. Strange, eh?

[Gretel]

I just got a call from a company that wants me to do their payroll reports each quarter. They have employees in several states plus the 941.

My question is if the company is located in Florida but the employees are in other states, is the unemployment tax paid to the state the employee is in. Or is it based on the location of the business?

Linda, EA

In your case the answer might be simple if the employees live and work in the same state. I have done some research on this in regards to a trucking company working in two states. What rules apply was rather daunting and also had to do with where the equipment was parked overnight. So, anything but simple, for sure not a stupid question.

[JohnH]

Yes, that is strange. Wonder what the surveyor was thinking?

[oceanlovin'ea]

You all make me feel better. I'll see if I get their account. She got my price and my address. So I will see if she shows up. If not, oh well.

Linda, EA