
Patrick Haggerty is a tax practitioner, author, and educator. His work experience includes non-profit organization management, banking, manufacturing accounting, and tax practice. He began teaching accounting at the college level in 1988. He is licensed as an Enrolled Agent by the U. S. Treasury to represent taxpayers at all administrative levels of the IRS and is a Certified Management Accountant. He has written numerous articles and a monthly question and answer column for payroll publications. In addition, he regularly develops and presents webinars and presentations on a variety of topics including Payroll tax issues, FLSA compliance, information returns, and accounting.
Form W-9 compliance is the first step toward accurate information returns. The form tells you whether a payee needs an information return and gives you the correct name and taxpayer identification…
Industry: Banking and Finance Duration: 90 Minutes
This 90-minute Form 1099 compliance webinar explains what must be reported on Forms 1099-MISC and 1099-NEC and walks through preparing each form correctly. It reviews updates to the forms and how …
Industry: Banking and Finance Duration: 90 Minutes
This 90-minute Form 1099 webinar covers the reporting requirements for Forms 1099-MISC and 1099-NEC, with a focus on preparing the forms correctly. It reviews the changes made to the 2023 forms an…
Industry: Banking and Finance Duration: 90 Minutes
Employers face real compliance issues when employees cross state lines. Multi-state payroll tax questions arise when a business operates in several states, and also when individual employees split…
Industry: Banking and Finance Duration: 90 Minutes
Supplemental wage withholding follows its own rules. Supplemental pay, such as overtime premiums, bonuses, commissions, severance pay and fringe benefits, is a key part of compensation, but it is …
Industry: Banking and Finance Duration: 90 Minutes
The IRS actively targets accounts payable operations, and penalties for non-compliant information returns are indexed and rise each year. This 90-minute Form 1099-MISC and 1099-NEC due diligence w…
Industry: Banking and Finance Duration: 90 Minutes
This 120-minute webinar covers Forms 1099-MISC and 1099-NEC in detail: reporting requirements for different types of payments and payees, filing and withholding requirements, and reporting guideli…
Industry: Banking and Finance Duration: 120 Minutes
Information reporting on Form 1099 is one of the IRS's main tools for closing the tax gap, the taxes owed but not reported or paid. This 100-minute Form 1099 and W-9 webinar explains the rules for…
Industry: Banking and Finance Duration: 100 Minutes
Information return reporting changed significantly when the IRS moved nonemployee compensation from Form 1099-MISC to Form 1099-NEC, beginning with 2020 payments. This 60-minute Form 1099 reportin…
Industry: Banking and Finance Duration: 60 Minutes
Overtime premiums, bonuses, severance pay and fringe benefits are all supplemental pay, and they come with their own withholding rules. This 90-minute supplemental pay withholding training explain…
Industry: Banking and Finance Duration: 90 Minutes
The IRS is focusing enforcement on accounts payable, and 1099 penalties are indexed to rise each year. This 90-minute Form 1099-MISC compliance webinar covers the rules for Form 1099-MISC and Form…
Industry: HR Compliance Duration: 90 Minutes
Form 1099-MISC rules cover many payment and payee types, and the IRS has changed reporting, error correction and due date requirements. This 90-minute Form 1099-MISC compliance webinar explains th…
Industry: Banking and Finance Duration: 90 Minutes
The IRS actively targets accounts payable operations, and penalties for information return errors are indexed and rise every year. This 90-minute Form 1099 compliance webinar covers how to prepare…
Industry: Banking and Finance Duration: 90 Minutes
This 90-minute Form 1099 due diligence webinar covers updates to Form 1099-MISC, reporting rules for different payments and payees, and filing, withholding and reporting requirements. It explains …
Industry: Banking and Finance Duration: 90 Minutes
Reimbursements paid under an accountable plan can be left out of employee wages, but only if strict documentation, recordkeeping and timing rules are met. This 90-minute employee expense reimburse…
Industry: Banking and Finance Duration: 90 Minutes
Employers often give travel advances, reimburse business expenses or let employees use company property. Unless reimbursements are made under an accountable plan, they must be treated as wages, an…
Industry: Banking and Finance Duration: 90 Minutes