st
21
Annual IL Statewide
APA Conference
Thursday, August 21, 2014
4:05 – 5:35
Boiling Over the Updates
for Multi-State Taxation
Vicki M. Lambert, CPP
The Payroll Advisor
www.thepayrolladvisor.com
21st Annual IL Statewide APA Conference – August 21-22, 2014
About the Speaker
Vicki M. Lambert, CPP, is President and Academic Director of The Payroll Advisor, a firm
specializing in payroll education and training. For more information about the firm go to
www.thepayrolladvisor.com.
As an adjunct faculty member at Brandman University, Ms. Lambert is the creator and
instructor for the Practical Payroll Online payroll training program, which is approved by
the APA for recertification credits.
©2014 The Payroll Advisor
3
What Is Our Focus For Today?
List of all taxes required by states
Income
SUI
SDI
Local
Following the IRS Code—where the
states stand
Supplemental Taxation
Determining State Withholding
Liability
Resident Qualifications
©2014 The Payroll Advisor
4
What Is Our Focus For Today?
Reciprocal Agreements
Resident vs. Nonresident
Withholding Allowance Certificates
4 Factor Test for SUI
Handling SIT & SUI for Multistate
employees
©2014 The Payroll Advisor
5
State Income Tax
Most employers are required to withhold state
income tax from employee’s wages
Alaska, Florida, Nevada, New Hampshire, South
Dakota, Texas, Washington & Wyoming have no
state income tax
Tennessee does not require income tax withholding
©2014 The Payroll Advisor
6
State Unemployment Insurance
State Unemployment laws are largely
dictated by the Federal Unemployment
Tax Act requirements
States do vary in their tax structure
States vary on taxable wage bases
Employer rates vary not only by state but
by industry
Some states have employee tax
©2014 The Payroll Advisor
7
States with Local Tax Requirements
WA
MT
ME
ND
VT
MN
OR
NH
ID
WI
SD
NY
WY
RI
CT
MI
PA
IA
NE
NV
OH
IL
UT
MD
WV
KS
VA
KY
MO
NC
TN
AZ
OK
NM
AR
SC
MS
AL
GA
TX
LA
FL
Has local taxation
AK
HI
NJ
DE
IN
CO
CA
MA
State Disability Insurance
State program to provide income when an
employee is unable to work due to illness
or injury
5 states have mandatory SDI programs
California, Hawaii, New Jersey, New York
and Rhode Island (also Puerto Rico)
Can be state plan or insurance plan
©2014 The Payroll Advisor
9
Types of Disability Programs
California-State Plan
Also allows self insured plans
Employee funded—Percentage of taxable wage
base
Also has paid family leave included
Hawaii
State plan for unemployed workers or whose
employers have gone bankrupt
Private or self insurance plan otherwise
Hawaii has workers paying ½ the cost up to
0.5% of employee’s weekly wages
©2014 The Payroll Advisor
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Types of Programs
 New Jersey






Private plans permitted if meet requirements
Otherwise state plan
Employer and employee funded
Percentage of taxable wage base
Has Family Leave Insurance
 New York
 Provided through state insurance fund, private insurance or self-insurance
 can deduct up to 60 cents per week for State Fund insurance premiums from
employee’s wages
 Rhode Island




State plan
Employee funded
Percentage of taxable wage base
Paid Family Leave as of 1-1-14
©2014 The Payroll Advisor
11
Are You an Employer In NY for TDI?
An employer who has had in New York State
employment one or more employees on each of
at least 30 days in any calendar year shall be a
"covered employer" subject to the Disability
Benefits Law after the expiration of four weeks
following the 30th day of such employment
(WCL §202). These 30 days of employment need
not be consecutive days but must be work days
of employment in one calendar year.
©2014 The Payroll Advisor
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Local Taxes
Some are paid by the employee, some
the employer and some are levied on
both the employee and employer.
However, not all are deducted from the
employee’s wages but are still owed by
the employer. Most are based on the
payroll in some way.
May require determination of coverage
such as county the employee lives in
©2014 The Payroll Advisor
13
Could Include
Employer Expense Tax
Chicago, Illinois-recinded
License Fee
Louisville and/or Jefferson County,
Kentucky
Earned Income taxes
Wilmington, Delaware
Pennsylvania’s “Act 32”
©2014 The Payroll Advisor
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Could Include
Income Tax
Maryland Counties and Baltimore
City (Pennsylvania residents watch
out too!)
Detroit, Michigan
New York, New York
Ohio (can’t list them all—over 500!)
County taxes
Indiana—need I say more!
©2014 The Payroll Advisor
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Could Include
Payroll Tax
Newark, New Jersey
School District taxes
State of Ohio
Occupational Privilege tax
Aurora, Colorado

©2014 The Payroll Advisor
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Could Include…
Transportation taxes
Tri Metropolitan Transit
District, Oregon
Local Services Tax (Emergency and
Municipal Services Tax)
(Occupational and Privilege Tax)
Pennsylvania Municipalities
or school districts
Workers Compensation Tax
Washington State
©2014 The Payroll Advisor
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Could Include
New Jersey-New York Waterfront Payroll Tax
Modified Business Tax for Nevada
Metropolitan Commuter Transportation Mobility Tax
(MCTMT)—NY Court Upheld
©2014 The Payroll Advisor
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Following the IRS Code
Majority of the states have adopted a
policy that states the withholding
requirements are the same as the federal
income tax withholding
CA, MS, NJ and NM have their own code
Other states follow a version of the IRC
The question is which version of the IRC
©2014 The Payroll Advisor
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States vs. IRC
The states can follow the current version of the IRC
So if IRC changes, state changes automatically
Some states follow the IRC but only as of a certain date. So
changes made after that date are not valid in that state. State
legislature must update the code while in session.
Areas to watch: health insurance for nondependent children All
states match federal but some exceed it—Watch NJ
Domestic partners and health insurance: DOMA ruling changes
everything!
©2014 The Payroll Advisor
20
States vs. IRC
 The states can follow the current version of the IRC.
These include:
 Alabama, Connecticut, Delaware, DC, Illinois, Indiana,
Kansas, Louisiana, Maryland, Michigan, Missouri,
Montana, New York (with exceptions), North Dakota,
Oklahoma, Rhode Island, and Utah
 So if IRC changes, state changes automatically
©2014 The Payroll Advisor
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Some States Date the IRC
(especially true due to recent legislative activities)
Some states follow the IRC but only as of a certain date. So
changes made after that date are not valid in that state. For
Example:
 January 1, 2014: Georgia
 December 31, 2013: North Carolina—New
 January 2, 2013: Virginia
 January 1, 2013: Idaho and Iowa
 December 31, 2013: Hawaii, Oregon, Maine, and South
Carolina
 January 1, 2012: Arizona
©2014 The Payroll Advisor
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Some States Date the IRC
(especially true due to recent legislative activities)




March 7, 2011: Ohio
January 2, 2013: Arkansas
April 5, 2010: Nebraska
Jan 1, 2005: Massachusetts—watch for transit
passes!
 Jan 1, 1997: Pennsylvania (may have sections with
different dates)
 Or they pick a specific time frame or date:
 Minnesota: April 14, 2014—New
 Vermont: Taxable year 2013—New
©2014 The Payroll Advisor
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Supplemental Taxation
Supplemental wages are wages paid in addition to the
employee’s regular wages. These include bonuses,
overtime, accumulated sick leave payouts, severance
pay, awards, prizes, retro pay increases and back pay
States will use a certain percentage to tax or require
aggregate method
http://www.payroll-taxes.com/state-tax
©2014 The Payroll Advisor
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Supplemental Taxation Methods by State
WA
MT
ME
ND
VT
MN
OR
NH
ID
WI
SD
NY
WY
RI
CT
MI
PA
IA
NE
NV
OH
IL
UT
MD
WV
KS
MO
NJ
DE
IN
CO
CA
MA
VA
KY
NC
TN
AZ
OK
NM
AR
SC
MS
AL
GA
TX
LA
FL
Aggregate method only
Multiple percentages for
income tax
AK
HI
No state income tax
Flat rate percentage
Multiple percentages for
supplemental wages
Determining State Withholding Liability
State laws vary somewhat in their definitions of “employer”
subject to withholding requirements. Some follow federal
definitions while others have their own. Some common
definitions include:
Does business within the state
Pays wages for services to one or more persons whose services
are rendered in the state
Maintains an office or other place of business within the state
Derives income from, or takes orders within the state
©2014 The Payroll Advisor
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Definition of Resident
Usually set forth in the state’s income tax laws
Generally: someone who maintains a place of abode or
live in the state for a certain period of time
Oklahoma: A resident is anyone domiciled or who
maintains a permanent place of abode in
Oklahoma and spends more than a total of
seven months of the taxable year in the state.
©2014 The Payroll Advisor
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Reciprocal Agreements
A number of states have entered into reciprocal
agreements with other states to ensure that employees
who work and reside in different states are not subject
to multiple withholding or taxation
The agreements specify that employers should withhold
income taxes on a nonresident employee’s wages only
for the worker’s home state and that such employee’s
wages are not subject to the income tax rules of the
state where the wages were earned
Watch out for local taxes usually do not apply
There can be “special” agreements as well
©2014 The Payroll Advisor
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Status of Reciprocal Agreements
WA
MT
ME
ND
VT
MN
OR
NH
ID
WI
SD
NY
WY
RI
CT
MI
PA
IA
NE
NV
OH
IL
UT
MD
WV
KS
MO
NJ
DE
IN
CO
CA
VA
KY
NC
TN
AZ
OK
NM
AR
SC
MS
AL
GA
TX
LA
FL
AK
Has reciprocal Agreements
No reciprocal agreements
No state income tax
MA
Allows or has special
arrangements
HI
Reciprocal Agreement Chart
State
Reciprocal Agreements
With:
Illinois
Iowa, Kentucky, Michigan & Wisconsin
Indiana
Kentucky, Michigan, Ohio, Pennsylvania &
Wisconsin
Iowa
Illinois
Illinois, Indiana, Michigan, Ohio, Virginia,
West Virginia & Wisconsin
Maryland
D.C., Pennsylvania, Virginia & West
Virginia
Michigan
Illinois, Indiana, Kentucky, Minnesota,
Ohio, & Wisconsin
Montana
Michigan & North Dakota
North Dakota
New Jersey
North Dakota
Ohio
Kentucky
Minnesota
State
Pennsylvania
Reciprocal Agreements
With:
Pennsylvania
Minnesota & Montana
Indiana, Kentucky, Michigan, Pennsylvania
& West Virginia
Indiana, Maryland, New Jersey, Ohio,
Virginia & West Virginia
Virginia
Kentucky, District of Columbia, Maryland,
West Virginia and Pennsylvania
West Virginia
Kentucky, Maryland, Ohio, Pennsylvania &
Virginia
Wisconsin
District of
Columbia
©2014 The Payroll Advisor
Illinois, Indiana, Kentucky & Michigan
Maryland and Virginia
30
For Example:
IL has agreement with WI
Resident of WI works in IL but
does not want IL tax taken out—
completes Form IL-W-5-NR—NO
IL tax is withheld
Employer may but IS NOT
required to withhold for WI
©2014 The Payroll Advisor
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For Example 2:
WI has agreement with IL
Resident of IL works in WI but
does not want WI tax taken out—
completes Form W-220—NO WI
tax is withheld
Employer may but IS NOT
required to withhold for IL
©2014 The Payroll Advisor
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Resident vs. Nonresident
Resident: generally must have state income tax
withheld from all payments not specifically exempted,
including wages for services performed outside the state
Nonresident: compensation is subject to withholding
only to the extent it is earned within the state
Sometimes states will allow residents to use credit for
other state against tax liability
Example: CA and AZ
©2014 The Payroll Advisor
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Arizona Example
An employer must withhold Arizona tax from wages paid
for services performed within Arizona regardless of
whether the employee is a resident or nonresident of
Arizona. However, there are two exceptions to the
general mandatory withholding requirements for
nonresident employees temporarily performing services
for their employer in Arizona. Although a nonresident
employee may be exempt from Arizona income tax
withholding, the employee may be required to file a
nonresident Arizona income tax return if the employee
meets the filing requirement.
©2014 The Payroll Advisor
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Arizona…
An employer may not have to withhold Arizona tax from
wages paid to a nonresident performing services in Arizona if:
The employee is physically present in Arizona for less than 60
days in a calendar year for the purpose of performing a service
that will benefit the employer; AND
The employer is an individual, fiduciary, partnership,
corporation or limited liability company having property,
payroll and sales in Arizona, or of a related entity having more
than 50% direct or indirect common ownership.
©2014 The Payroll Advisor
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Arizona…
Additionally, an employer may not have to withhold Arizona tax from
wages paid to a nonresident performing services in Arizona if the
individual would be allowed an income tax credit for taxes paid to his
or her state of residence under A.R.S. § 43-1096. This exemption
applies to nonresident employees who are residents of, or domiciled
in, California, Indiana, Oregon, or Virginia.
©2014 The Payroll Advisor
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Arizona Example that Meets the Criteria for
not Withholding AZ SIT
Franks and Beans Inc. is based in CA. It is the common parent of
Weiner Corporation. Franks and Beans does not have property,
payroll and sales in AZ. Weiner does have property, payroll and sales
in AZ. Larry, a nonresident of AZ is an employee of Franks and Beans.
Larry performs services for Franks and Beans in Arizona for 55 days.
©2014 The Payroll Advisor
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Another Example: Nebraska
Nonresidents whose wages are
subject to federal withholding and
who work in Nebraska are subject
to the same withholding on their
entire wages as that used for
Nebraska residents.
©2014 The Payroll Advisor
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Connecticut Example
Dec, 2009: Employers are not required to
withhold Connecticut income tax from
wages/compensation paid to nonresident
employees for services performed in
Connecticut provided said employees are
assigned to a primary work location outside
of Connecticut and work in Connecticut 14 or
fewer days during a calendar year. --Still
report
©2014 The Payroll Advisor
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Maine Example
Compensation for personal services
performed in Maine as an employee is
Maine-source income subject to taxation
if the nonresident taxpayer is present in
the state performing personal services
for more than 12 days during that tax
year and directly earns or derives more
than $3,000 in gross income during the
year in Maine from all sources.
©2014 The Payroll Advisor
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Maine Example
Performance of the following personal services for 24 days during a
calendar year is not counted toward the 12-day threshold:
personal services performed in connection with presenting or receiving
employment-related training or education;
personal services performed in connection with a site inspection,
review, analysis of management or any other supervision of a facility,
affiliate or subsidiary based in Maine by a representative from a
company, not headquartered in Maine, that owns that facility or is the
parent company of the affiliate or subsidiary;
personal services performed in connection with research and
development at a facility based in Maine or in connection with the
installation of new or upgraded equipment or systems at that facility;
or
personal services performed as part of a project team working on the
attraction or implementation of new investment in a facility based in
Maine.
©2014 The Payroll Advisor
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Employee Withholding Certificates—The
States
Employers must verify if the state has an equivalent form
to the IRS Form W-4
The States may:
Not have their own form and use the Form W-4
Have their own form but allow Form W-4 to be used
Require only the state form be used
Best Practice Recommendation: If they have a form it
should be used
©2014 The Payroll Advisor
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Examples
Arizona: Form A-4 is required
California: DE4 required if withholding is different
from federal withholding
Idaho: No state form
©2014 The Payroll Advisor
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Form W-4 Equivalents
WA
MT
ME
ND
VT
MN
OR
NH
ID
WI
SD
NY
WY
RI
CT
MI
PA
IA
NE
NV
OH
IL
UT
MD
WV
KS
MO
NJ
DE
IN
CO
CA
MA
VA
KY
NC
TN
AZ
OK
NM
AR
SC
MS
AL
GA
TX
LA
FL
AK
Must use state form
May use federal Form W-4
No state form must use
federal Form W-4
Restrictions on using Fed Form
W-4
No state income tax
HI
States That Require/Recommend Use of
Their Own Certificate Include…










Alabama: Form A-4
Arizona: Form A-4
Arkansas: Recommends AR-4EC but allows modified Form W-4
California: Requires DE 4 if withholding is different than federal
Connecticut: CT-W-4
District of Columbia: D-4
Georgia: Form G-4
Hawaii: Form HW-4
Illinois: IL-W4
Indiana: WH-4
©2014 The Payroll Advisor
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States That Require/Recommend Use of
Their Own Certificate Include…












Iowa: Iowa W-4
Kansas K-4
Kentucky: Form K-4
Louisiana: Form L-4 or L4E should be used but accepts (mutually agreed
upon) modified Form W-4—employer responsible to determine number
of correct allowances
Maine: Form W-4ME
Maryland: Form MW 507
Massachusetts: M-4 required if state exemptions differ from fed
Michigan: MI-W4
Minnesota: W-4MN
Mississippi: Form 89-350
Missouri: MO W-4
New Jersey: NJ-W-4 or Form W-4 may be used
©2014 The Payroll Advisor
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States That Require/Recommend Use of
Their Own Certificate Include…
 New York: Accepts W-4 recommends Form IT-2104
 North Carolina: Form NC-4 or NC-4EZ
 Ohio: Form IT-4
 Rhode Island: Form RI W-4
 Vermont: Form W-4VT is recommended
 Virginia: Form VA-4
 West Virginia: WV/IT 104
 Wisconsin: WT-4 if state exemptions differ from fed
©2014 The Payroll Advisor
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States That Have No Form Include…
48
 Colorado
 Delaware: Has Form
SD/W4 for calculating
only use Fed W-4
 “For Delaware
Purposes Only”
 Idaho
 Montana
©2014 The Payroll Advisor
 Nebraska
 New Mexico
 North Dakota
 Oklahoma
 Oregon
 Pennsylvania
 South Carolina
 Utah
Possible Other Forms on State Level
 Special forms for employee to claim
exempt from state income tax
 Special form for military spouse to use
to claim exempt from state income tax
 Forms for nonresidents of the state
 Reciprocal agreement forms
©2014 The Payroll Advisor
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Example of Exempt Form-NY
 Completes the form if the
employee is claiming exempt
from state income tax
 Also used by Military spouses
©2014 The Payroll Advisor
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Example of Nonresident Form-CT
 Completes the form if the
employee is a nonresident who
performs services partly within
and partly outside of
Connecticut for same employer
 Must also complete Form CT-W4
©2014 The Payroll Advisor
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One Form Mostly Fits All
Use the same form for most
purposes
Example is Georgia
Use the G-4 to claim exempt
from withholding if owing no tax
and for military spouse
exemption
©2014 The Payroll Advisor
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States That Use Special Form
Example: Pennsylvania
Local Earned Income Tax Residency
Certification Form: DCED-CLGS-06
For more info on tax go to
http://www.newpa.com/node/6747
©2014 The Payroll Advisor
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Making the Determination on Taxation
Based on all we have covered the employer then
determines the income tax withholding
Best and easiest way is to T-account it
State Working
Rules for this state for a
nonresident working here
including reciprocal
agreements
©2014 The Payroll Advisor
State Living
Rules for when a resident
from this state works in
another state including any
reciprocal agreements
54
Guidelines—Employees Working in 2 or
More States
Still using the rules just discussed as to resident and
nonresident etc.
Some states provide guidelines for computing the
allocation of withholding liabilities when employees
work in more than one state
There are three commonly approved formulas
Volume of business ratio
Time Basis
Mileage Basis
©2014 The Payroll Advisor
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Volume of Business Ratio
Where an employee’s compensation depends directly on
the volume of business transacted by that employee tax
withholding attaches to that portion of the wages
determined by ratio of volume of business transacted
within the jurisdiction to the total volume of business
transacted by the employee
Example:
Traveling sales person paid by commission
©2014 The Payroll Advisor
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Time Basis
Where an employee is paid on a daily, weekly or monthly basis,
tax withholding attaches to that portion of the employee’s pay
determined by the ratio of working hours within the taxing
jurisdiction to the total working time
Example:
Human Resources Manager paid on salary
©2014 The Payroll Advisor
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Mileage Basis
Where an employee is paid on a mileage basis, tax
withholding attaches to that portion of the employee’s
pay determined by the ratio of actual mileage within the
taxing jurisdiction to the employee’s total mileage
Example:
Delivery driver just passing through
©2014 The Payroll Advisor
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Form W-2 Reporting
Example: Connecticut
Gross wages means the sum of wages
paid to all your employees regardless
of where they work. The amount of
gross wages you report on Form CT941 for a calendar quarter must
correspond with the amount
reported on Federal Form 941 for that
quarter.
©2014 The Payroll Advisor
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Connecticut Example Cont…
Gross Connecticut wages means the sum of:
All wages paid to resident employees. Connecticut wages
paid to resident employees are wages paid to resident
employees regardless or where their services are
performed. The amount of Connecticut wages paid to a
resident employee will generally equal the amount of the
employee’s wages for federal income tax withholding
purpose.
©2014 The Payroll Advisor
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NY Example-Nonresident
©2014 The Payroll Advisor
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Four Factor Test for SUI
The states have adopted uniform rules to help them
determine which state has the right to claim coverage
of employees who work in two or more states for an
employer. Employers consider the following four
factors in successive order:
Localization of services
Base of operations
The place of direction or control
Place of residence
©2014 The Payroll Advisor
62
Localization of Services
Services performed partly within and without the
state will be covered by state law if the work
performed outside the state is incidental to the work
performed in the state.
Incidental means transitory or temporary or isolated
instances or transactions
©2014 The Payroll Advisor
63
Example
Localization of Services: A payroll clerk normally works at
the company’s headquarters in Georgia. Due to the
acquisition of a firm in Alabama the payroll clerk is sent
to that state for three months to change over the payroll
system. Georgia retains jurisdiction even during the
period the payroll clerk is working in Alabama.
©2014 The Payroll Advisor
64
Base of Operations
If a worker normally or regularly works in two or more
states the employee’s services can’t be said to be
localized in one state. The next best claim to jurisdiction
is the state where the employee performs some services
and in which the base of operations is located
Base of operations means the place where employees
report for work or customarily return to
©2014 The Payroll Advisor
65
Example
Base of Operations: A New York based company
employs a regional sales manager to cover the states
of PA, NJ and MD. The sales manager works out of an
office in PA and divides his time fairly evenly among
the three states. His activities are directed and
controlled from the New York office. Pennsylvania has
jurisdiction since the sales manager’s services aren’t
localized in any one state and the base of operations is
in PA.
©2014 The Payroll Advisor
66
Place of Direction or Control
If the prior two tests aren’t applicable then the
employer goes to the next best claim of jurisdiction
which is the state in which the employee performs some
services and which is the place of direction or control
The determinant is the place of immediate or potential
control even if the control is exercised only rarely
©2014 The Payroll Advisor
67
Example
Place of direction or control: A salesperson
covers the DC metropolitan area including
parts of DC, VA and MD. The salesperson
has no primary base of operations and is
under standing orders to call in at least daily
to the company headquartered in DC. DC
has jurisdiction in this instance since services
aren’t localized, no primary base of
operations and the salesperson receives
direction and control from the DC office
©2014 The Payroll Advisor
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Place of Residence
If the prior three tests don’t establish jurisdiction the
state of jurisdiction becomes the one in which the
employee both performs some services and maintains a
place of residence
©2014 The Payroll Advisor
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Example
Place of Residency: An equipment
manufacturer in Detroit has an
employee who supervises equipment
installations and handles complaints
from customers in IN and OH. The
employee has no particular place of
operations but lives in Ohio. The state of
jurisdiction is Ohio.
©2014 The Payroll Advisor
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Reciprocal Coverage Agreements
Most states subscribe to the Interstate Reciprocal Coverage
Arrangement
Permits employers to cover services in a single state by election
of the employer
All services will be covered in any state either in which any part
of the services are performed, the employee resides or where the
employer maintains a place of business
States accept and pay contributions on each other’s behalf to
assure that services provided by multistate employees are not
covered under more than one state
©2014 The Payroll Advisor
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Example
A construction engineer who works for a
Texas firm on a job in New Mexico for four
months and who then goes to CA for six
months on a job might be covered under
both New Mexico and California laws.
Under the interstate reciprocal
arrangement, the Texas firm could elect to
cover all the services performed by the
engineer under Texas law
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Fringe Benefits
Nothing changes in paying fringe benefits in terms of
taxation
Common mistake – taxing where the employee lives
regardless of where money is earned
It is the same as paying wages—State where “fringe
benefit” is earned determines taxation
Good example is domestic partnership health
insurance—DOMA ruling changes everything
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Useful Links
payroll-taxes.com: lists each state for withholding,
local taxes, reciprocal agreements, SUI and SDI
http://www.payroll-taxes.com/state-tax.htm
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What We Covered Today…
List of all taxes required by
states
Income
SUI
SDI
Local
Following the IRS Code—where
the states stand
Supplemental Taxation
Determining State Withholding
Liability
Resident Qualifications
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What We Covered Today…
Reciprocal Agreements
Resident vs. Nonresident
Withholding Allowance
Certificates
4 Factor Test for SUI
Handling SIT & SUI for
Multistate employees
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Are There Any Questions?
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Thank You for Attending!
21st Annual IL Statewide APA Conference – August 21-22, 2014