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Payroll
Updated to reflect forthcoming COLA increases to amounts for transportation fringe benefits, MSA deferrals, the foreign earned income and housing-cost exclusions, and the standard deduction and personal exemption.
Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims made on Form 941-X.
Updated to reflect inflation-adjusted amounts, effective January 1, 2025.
Updated to reflect final IRS regulations lowering the electronic filing threshold for information returns.
Updated to reflect a permanent deadline extension for furnishing employee statements.
Key facts for employers and HR relating to payroll.