Does the New hire reporting requirements for Michigan apply to independent contractors as well as employee?   If so,  what does a new hire  mean - each new invoice requires a report or once reported it is good?

If a state is set up with the combined federal/state filing program would we need to send the file to the state or do they get the information when we send it to the IRS?

We are a New York company and are escheating to the State of New York IRA RMD payments.

We have done due diligence and cannot locate the payees.  Question: do we report the IRA RMD payments to the clients as distributions?

When a company does business in multiple states using the same company name and tax identification number, do you create separate 1099s for each state or do you combine them and report the total amount on one 1099?

Hi- my question is: we have certain vendors that have multiple payment sites (meaning AP might pay a certain invoices to a different address like a PO Boxes which might be in different states according to the invoice) for the same vendor. Do you report that payment to that particular state? The way our system handles it is that the paper forms sent to the recipient get consolidated with all invoice amounts for that specific vendor but when we generate our electronic file sometimes one vendor is in the file twice because there might be a state code attached to one payment and another state code attached to another payment but within the electronic file the address information for both the lines for that vendor is the same. I'm not sure how the system determines which state address to use in the file. Other times there is a state code attached to one line and no state code attached to the second line for the same vendor probably because the other payment was made to a state not participating in the Combined Filing. We have several issues like this and I want to make sure that we file it to the IRS correctly.

Is Uniform Cleaning and Dry cleaning taxable? Do I pay retail sales tax? This is NOT a reportable or non-reportable question. This is a retail sales tax question.

Hello, Does the Oklahoma Tax Department require the filing of informational returns (1099’s or W2-G)?

I recently attended your webinar on State Reporting and had a few questions with regard to 1099-MISC. 1) We file paper returns with the IRS and realize we may have some reporting obligations to various states. a) We have a consultant who works from home ( state of NJ), but who is contracted to do work for our NY office. We do not withhold any state tax amounts from this person's consulting fee. Please advise our reporting obligations, if any, and should we do back reporting? b) The state tax grid that was contained within the Tax Information Reporter - 2009 State Reporting Issue lists several states under 1099-MISC with the code "RIW" - Report if Tax Withheld and the code "Fed" - same as federal. Please clarify and explain what these mean. c) We have a consultant who works and lives in CA, but is contracted with our NY office. Please advise if we need to file EDD Form DE 542. If so, should we back file from when he started (2002)?

We have been notified that Maine like California requires a 5% withholding on reportable payments paid to Maine residents that are subject to Federal backup withholding. The Maine withholding requirement is a bit broader than California in that it would also cover withholding on interest and dividends where such payments were subject to Federal backup withholding. Thus, withholding would apply where Federal backup withholding applies as a result of a B-notice and/or a C-notice, and where a taxpayer fails to provide a W-9 with a TIN. Withholding also applies to non-residents of Maine with respect to Maine sourced income where Federal withholding is required. What is the effective date of this withholding requirement or has it always been required?

Do I pay retail sales tax on Music License fee?