N/H, Paychex requires an SUI for Mariam's pay. She is full time in Michigan therefore we have to pay Unemployment tax in Michigan even though, you Haytham, are considered "incidental service" in MI since your case work is OUTSIDE the state and you DO NOT do more than 50% of your legal preparation work in the state of MICHIGAN. I have registered NEAL on line with the State of Michigan and now need to do the business registration. Neal will need your help to do so before you leave for Okinawa. NOW IS THE TIME to determine if you guys are filling out the foreign corporation paperwork for MICHIGAN for the tax year 2010. This appears that it must be done for 2010 taxes and then begs the question on Mariam's continued employment if indeed Haytham is moving to DC in January. M |