Event Registration - North Dakota CPA Society
H-2A Workers: Federal Payroll Tax, Withholding, and Reporting Issues for Agricultural Employers
7/28/20269:00 AM - 10:00 AM CST
Location: Virtual
Event Description
This one-hour CPE session focuses on the federal employment tax treatment of H-2A agricultural workers. Emphasis will be given to the fact that compensation paid for "agricultural labor" performed in connection with the H-2A visa is generally exempt from social security and Medicare taxes, is not subject to mandatory federal income tax withholding unless the worker and employer agree to voluntary withholding, but may be subject to backup withholding if the worker fails to furnish a TIN and the reporting threshold is met. The session will also include information reporting and return preparation tips as well as compliance issues and traps.
Speaker: Roger McEowen
Members: $65.00
Non-members: $85.00
Speaker: Roger McEowen
Members: $65.00
Non-members: $85.00
