Guidance on federal, state, and key municipal laws governing income and FICA taxes, including what to withhold, different withholding methods and recordkeeping requirements.
This guide provides compliance guidance for HR and payroll professionals regarding withholding of federal income and employment taxes, including obtaining and verifying Social Security Numbers (SSNs) for employees, determining federal income tax withholding using Form W-4, withholding on pension and annuity distributions, backup withholding on nonemployee payments, the refundable earned income tax credit for certain low to moderate income workers, and employer recordkeeping requirements and penalties related to withholding.
The following states have additional requirements for this topic under applicable state law.
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