Live Webinar

90-minute live streaming program
  • May 29
  • 1:00 - 2:30 pm EST

Also available as:

OnDemand Course

Payroll Tax Compliance Pitfalls: IRS & State Employment Tax Penalty Mitigation and Audits

May 29

Learn actionable strategies to strengthen payroll tax compliance, mitigate penalties, and manage high-stakes scenarios.

Payroll tax compliance continues to grow in complexity, particularly with evolving IRS deposit requirements for equity compensation and increased scrutiny of payroll reporting during mergers and acquisitions. A thorough understanding of deposit schedules, penalty mitigation strategies, and audit defense protocols is essential to help organizations manage risks related to penalties, operational challenges, and potential personal liability.

Learning Objectives

  • You will be able to explain the deposit timing requirements for nonqualified stock options and RSUs under the T+1 settlement rule and how to comply with IRS withholding obligations.
  • You will be able to recognize audit red flags in payroll tax reporting.
  • You will be able to review strategies for mitigating penalties.
  • You will be able to identify high-risk scenarios for late payment penalties, including post-acquisition payroll integration errors and noncompliance with next-day deposit thresholds for large tax liabilities.

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Why Lorman?

Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Tax Periods, Payments, and Deposits
  • Tax Periods
  • Payments and Forms
  • Deposit Frequencies and Rules
  • Special Payments (Nonqualified Stock Options, Rsus, etc.)
  • Tax Returns and Reports
Penalties Overview
  • Failure to File, Pay, and Deposit
  • Civil Penalties
  • State Penalties
Audit Mitigation and Defense
  • Amended Filings and Interest Free Adjustments
  • Audit Red Flags
  • Audit Defense
M&A and Reorganization Considerations
  • Federal and State Payroll and Information Reporting Considerations
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Why Lorman?

Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Live Webinar Registration

  • AIPB 1.5
     
  • This program is acceptable for 1.5 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     
  • AK CLE 1.5
     
  • Alaska attorneys may receive 1.5 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
     
  • AL CLE 1.5
     
  • This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.5 hours credit.
     
  • AR CLE 1.5
     
  • This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
     
  • Arizona CLE 1.5
     
  • The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
     
  • CA MCLE 1.5
     
  • Lorman Education Services is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     
  • CT CLE 1.5
     
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
     
  • HI CLE 1.5
     
  • This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
     
  • IL CLE 1.5
     
  • This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
     
  • MN CLE 1.5 (Pending)
     
  • This program has been submitted to the Minnesota Board of Continuing Legal Education. Approval pending.
     
  • MO CLE 1.8 (Pending)
     
  • NH MCLE 1.5
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 90 Minutes.
     
  • NJ CLE 1.8
     
  • This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.8 hours of total CLE credit.
     
  • NM CLE 1.5
     
  • This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.5 hours of credit.
     
  • NY CLE 1.5 including Areas of Professional Practice 1.5
     
  • This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for up to a maximum of 1.5 credit hours in the area(s) of Areas of Professional Practice for 1.50 hours. Each hour may be counted only as satisfying one category of credit. Duplicate credit for the same hour of instruction is not permitted. This course qualifies for both established and newly admitted attorneys. Lorman Education- Noggin Guru, Inc. has a financial hardship guideline. Please contact customer service at 1.866.352.9539 for instructions on how to apply.
     
  • OH CLE 1.5 (Pending)
     
  • This course has been submitted to the Supreme Court of Ohio Commission on Continuing Legal Education for 1.5 CLE hours. Approval pending.
     
  • PA CLE 1.5
     
  • This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
     
  • RI CLE 1.5
     
  • This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
     
  • VT CLE 1.5
     
  • This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
     
  • WI CLE 1.5
     
  • This program has been approved by the Board of Bar Examiners for 1.5 hours for use toward the Wisconsin Mandatory CLE requirement.
     
  • WV MCLE 1.8
     
  • This program has been approved by the West Virginia State Bar MCLE Commission for 1.8 MCLE hours.
     
  • Enrolled Agents 1.0
     
  • In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour. This program qualifies for 1.0 Continuing Education Credit(s) for enrolled agents.
     
  • CPE 1.8 including Taxes 1.8
     
  • Noggin Guru, Inc. dba Lorman Education Services and BankersHub is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.8 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 1.8 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     

OnDemand Course

This course was last revised on September 20, 2019.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Who should attend?

This live webinar is designed for controllers, tax managers, accountants, CPAs, CFOs, presidents, vice presidents, payroll managers, finance directors, bookkeepers, enrolled agents, and attorneys.

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Why Lorman?

Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Nikos Arhos

Nikos Arhos

Alvarez & Marsal Tax, LLC

  • Senior Director and US Employment Tax Services Leader, Alvarez & Marsal Tax, LLC
  • Practices in all aspects of payroll and employment tax compliance, including payroll transformation, M&A due diligence, federal and state audit defense, equity compensation tax planning, workforce restructuring, and state compliance
  • Frequent guest speaker for the Chicago Bar Association, PayrollOrg, The Chicago Tax Club, Tax Executives Institute (TEI), and other organizations
  • Contributing editor of Principles of Payroll Administration (Thomson Reuters); author and publication contributor on payroll tax obligations in M&A transactions, corporate restructuring, remote workforce compliance, fringe benefit taxation, and multi-state withholding challenges
  • Member of the Illinois Bar; Chicago Bar Association; PayrollOrg
  • J.D. Degree, and LL.M. Degree in Taxation, University of Illinois Chicago School of Law
  • Can be contacted at narhos@alvarezandmarsal.com, 312-720-8237, or LinkedIn: https://www.linkedin.com/in/nikosa9
No photo available

Debbie Schwartz

Alvarez & Marsal Tax, LLC

  • Senior Associate, Alvarez & Marsal Tax, LLC
  • Practice focuses on multi-state payroll tax compliance, penalty abatement strategies, and employment tax reporting
  • Indiana University Kelley School of Business.
  • Can be contacted at deborah.schwartz@alvarezandmarsal.com, 720.901.6646, or LinkedIn: https://www.linkedin.com/in/debbie-schwartz-1837884
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Why Lorman?

Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

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  • State Specific Credit Tracker
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Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 411479
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