Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.
Updated to reflect the inflation-adjusted "pay or play" penalties for 2024.
Use this flowchart to properly recoup overpaid wages from an employee.
Use this flowchart to determine what steps to take when a qualifying event occurs under the Consolidated Omnibus Budget Reconciliation Act (COBRA).
Use this flowchart to determine how to properly pay final wages to an employee whose employment has ended, either in accordance with or in the absence of a state final pay law.