Hubbell Policies

FREQUENTLY ASKED QUESTIONS Q. Am I going to end up paying state tax twice, once in SC and once in a Non-Home State, example CA? A. You will not pay state income tax twice. If your home state is SC and you travel 15% to CA, you will pay SC income tax on 85% of your compensation and CA income tax on 15% of your compensation. Q. Am I going to have to file income tax returns in multiple states? A. Yes. Q. If the state tax rate is higher in the Non-Home state vs. Primary Work State is the company going to reimburse the difference? A. No. Q. What is the real difference between "Option A and Option B" in the employee Travel Summary Notification? A. The employee is able to pick Option A if they believe their travel to the Non-home State would remain at that pace over the balance of the year (this would be unlikely for most employees) and pick Option B if that ratio isn’t anticipated to hold over the balance of the year. ADMINISTRATION Roles and Responsibilities. Corporate Tax Department is responsible for any enforcement and/or updates to this policy. Monitoring, Evaluation and Review. The Corporate Tax Department will examine quarterly concur reporting to determine employees subject to the cumulative 30-day rule. The Corporate Tax Department will prepare the forms and forward them to the recipient. Exceptions . 1. Reciprocity Agreements - There are certain states that have reciprocity agreements with neighboring states, whereby the states party to the agreement are not required to withhold taxes for income earned in states covered under the agreement. 2. Any other exception as allowed by applicable law. Any exceptions to this policy must be reviewed and approved by the Corporate Tax Department. ACCOUNTING AND DISCLOSURE Business Use APPLICABLE REGULATIONS State tax laws for all US states.

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