OVTALOGO

Ohio Virtual Tax Academy

Tax Information Webinars Since 2014

Participants: 12,428
CLE/CPE Credits Issued: 31,899.5    

... and counting

This event has closed.

Materials and video for the event can be found in the Agenda section of the page.

 

 

The Ohio Virtual Tax Academy (OVTA) is a free event designed to provide tax-related information to small business owners. Attorneys and accountants are also invited to attend and can earn up to three (3) CLE credits and up to three and a half (3.5) CPE credits. More information about the next OVTA will be available soon.

The next OVTA webinar is scheduled for: November 14, 2018

Important: If you are seeking CLE and/or CPE credit, you will be expected to watch/listen for the VTA “code words” that will be scattered throughout the presentations.  There are a total of six words that you will need to remember.  Upon exiting the event, you will be prompted to supply the code words in order to receive credit.  Failure to identify the appropriate code words will result in a loss of possible credit awarded. Effective January 1, 2014, attorneys may earn up to 12 hours of self-study CLE credit towards their annual limit from online webinars. The Ohio Department of Taxation is an equal opportunity employer and provider of ADA services.

If you have any questions please email Organizational Development or call us at (614) 466-7560. Our normal business hours are Mon-Fri 8:00 am - 5:00 pm.

November 2018 Agenda/Materials

Important:

The information presented in the slide presentations and contained in the FAQs is accurate as of the date of the presentation. To the extent that the positions stated in the FAQs do not conflict with any recent legislation, such positions are still in effect.  However, please note that the presentations and FAQs related to OVTA webinars are static and will not be updated to reflect more recent legislation, rules, court decisions, Information Releases or other types of guidance.  Additionally, many times the facts and circumstances surrounding the specific scenario will impact the answer.  Please contact the Department directly if you have any questions (Individual Income Tax - (800) 282-1780 or Business Tax - (888) 405-4039).

8:20 - 8:30

Opening Remarks

Lelia Brisco & Joe Testa

8:30 - 9:30

Updates for Personal & School District Income and Employer Withholding Taxes

This session will cover updates for the tax year 2018 personal and school district income tax return filing and employer withholding tax. Updates to the personal & school district filing include changes to the tax rates, taxing school districts, forms, and new MeF requirements as well as filing tips/reminders. The updates for the Employment Tax Division include: 2018 W2 specifications, PEO reporting changes, common bulk file errors and troubleshooting assistance, and general withholding reminders. This session will also include guidance on requesting employer withholding and school district withholding refunds via amended returns, WTAR’s and or by responding to URATs issued by the Department.
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Monica Kendricks & Jihyun Noble

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9:30 - 9:40

Break

 

9:40 - 10:40

Allocating Compensation – Stock Options, Commissions, Base Salary, and Capital Gains

This presentation will cover the methods through which stock options and other types of compensation earned by nonresidents for personal services performed in Ohio is allocated and taxed under Ohio law. The presentation will also discuss approaches to the allocation of compensation in the audit and appeals processes and will provide taxpayers and practitioners with best practices for reporting and allocating compensation.
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Michael Kamm & Andrew Winkel

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10:40 - 10:50

Break

 

10:50 - 11:50

Internet Retail & the Sales and Use Taxes

Post-Wayfair, what are some of the challenges and responsibilities for Ohio vendors and sellers? Session will also include applicable case law discussion and proposed legislation.
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Steven Russell & Laura Stanley

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 11:50 - 12:00

Evaluations/Closing Remarks

Lelia Brisco

 

Are zero liability IT 501’s required to be filed monthly/quarterly?

NO.  If there are no liabilities report on the IT 501 or the SD 101 there is no requirement to submit the filing.

Are zero liability IT 501’s required to be filed monthly/quarterly?

NO.  If there are no liabilities report on the IT 501 or the SD 101 there is no requirement to submit the filing.

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Presenters
Joe Testa

Joe Testa            

Tax Commissioner

Joe W. Testa is the 18th Tax Commissioner to lead the Ohio Department of Taxation. The Tax Commissioner is responsible for administering and enforcing most state and many local government taxes, including the state income tax, state and local sales taxes, and several business and excise taxes. All told, these taxes provide approximately $30 billion in revenues to support funding of Ohio’s schools and colleges, Medicaid, law enforcement, transportation and a myriad of other public services.

 

Lelia Brisco

Lelia Brisco

Program Facilitator

Lelia started her position as Training Officer with Organizational Development (OrgD) in November 2010. She began her career with the Department of Taxation in 2007, in the processing division. Lelia was a 13 year member of the Air Force Guard and Reserve, and held the position of Training Assistant. Lelia currently trains classes such as Customer Service, Work Place Violence, Managing Multiply Priorities, SOJT and Train the Trainer. She assist with the CCC, Holiday Food Basket, Operation Feed, and manages special projects.

 

Monica Kendricks

Monica Kendricks

Tax Examiner, Employment Tax Division

Monica is currently a Tax Examiner in the Employer & School District Withholding unit of the Employment Tax Division. In addition to educating potential bulk filers on schematic requirements as well as troubleshooting issues in submission, she works with PEO compliance. Her duties include training, overpayment request reviews and electronic filing compliance. Monica has been employed with the Department since 2007.

 

Jihyun Noble

Jihyun Noble

Tax Program Assistant Administrator, Personal & School District Income Tax Division

Jihyun Noble is a Tax Program Assistant Administrator in the Personal and School District Income Tax Division and has been with the Ohio Department of Taxation for 9 years. Jihyun leads both paper and electronic filing units for the division, while serving on the forms committee as well. Jihyun earned a B.S. with honors in Finance from Kansas State University and currently holds PMP (Project Management Professional) and CSM (Certified Scrum Master) certifications.

 
Michael Kamm

Michael Kamm

Tax Examiner Manager, Audit Division

Michael began his career with the Department of Taxation in 2005 as a TCA1 in the Excise and Motor Fuel division. He became a TCA 3/lead in the then Discovery division in 2008 and later reached expert classification as a TCA5 in the Discovery Division working primarily in the areas of personal income tax and use tax. The Tax Discovery Division has since merged with the Audit Division in 2016 where Michael continued to excel. Michael was promoted in 2018 and is now a manager in the Limited Scope group of the Audit Division. Michael is now responsible for overseeing auditors who are assigned to a diverse group on assignments ranging from Commercial Activity Tax, Personal Income Tax, and Sales and Use taxes. Michael received his Bachelor’s Degree in Business Administration from Bowling Green State University in 2004.

 
Andrew Winkel

Andrew Winkel

Attorney-Supervisor, Office of Chief Counsel-Tax Appeals Division

Andrew currently serves as an attorney-supervisor in the Tax Appeals Division, where he is responsible for supervising the staff and operations of the Department’s administrative appeals of every tax type, except those related to Sales & Use Tax and Real Property. In addition, Andrew continues to act as a hearing officer and draft final determinations on many of the most complex legal issues that come before the Division. Andrew joined the Department’s Legislation Division in 2009 and has worked in the Tax Appeals Division since 2011. He received his B.S.C. from the Scripps College of Communication at Ohio University, his J.D. from Ohio Northern University’s Pettit College of Law, and is scheduled to receive a Masters of Public Policy & Management from the Glenn School of Public Affairs at the Ohio State University in 2019.

 
Steven Russell

Steven Russell

Tax Program Assistant Administrator, Business Tax Division

Steven (Steve) Russell began his career at the Ohio Department of Taxation about 24 years ago. For the last 21 years, he has specialized in sales and use tax auditing and/or administration which includes experience with manufacturers, construction contractors, and retailers. Prior to becoming assistant administrator, Steve was a part of the Audit Division’s Review and Support Group where he helped administer the direct pay authority program. Steve spent six years as assistant administrator of the Audit Division, where he was responsible for forming Audit Division practices and providing technical guidance. In May 2015, Steve moved to the Business Tax Division where he helps oversee Ohio’s business taxes and provides technical guidance in the sales and use tax area. He has presented numerous times at the Ohio tax conference, Cherry Valley tax course, and to numerous other groups and organizations. Steve received his B.S. in accounting from Otterbein College, Westerville, Ohio in 1991.

 
Laura M. Stanley, Esq.

Laura M. Stanley, Esq.

Legal Counsel - Sales & Use Tax Division

Currently, Laura Stanley is Legal Counsel for sales and use taxes for the Ohio Department of Taxation, within the Business Tax Division. In this position, Laura is responsible for drafting final determinations, legal ruling requests, administrative rules, information releases, and reviewing proposed legislation, as well as advising the Administrators of the Business Tax Division and Commissioner's Office on legal matters. Previously, Laura served as Legal Counsel for various taxes, including the commercial activity and petroleum activity taxes within the Business Tax Division and the excise taxes within the Excise & Energy Tax Division. Prior to becoming Legal Counsel, Laura worked as a Management Analyst Supervisor in the Commercial Activity Tax Division and was instrumental in several projects, including the Voluntary Disclosure Program. Additionally, Laura assisted her predecessor in her capacity as Legal Counsel for the Commercial Activity, Motor Fuel, and Excise Tax Divisions. Laura enjoys the presentation circuit and looks forward to building relationships through interaction with the public. Laura graduated from The University of Akron in Akron, Ohio with a Bachelors of Science in Political Science & Criminal Justice and an Associate of Applied Science in Criminal Justice Technology. Additionally, Laura earned her J.D. from Capital University School of Law in Columbus, Ohio.