Updated to reflect information regarding a sample Itemized Pay Statement Notice Template for purposes of the forthcoming expanded pay statement requirements.
This chart has been updated to remove same-sex marriage information, as federal and state tax treatment is now aligned. The title now reflects its current focus on taxation of benefits for those in same-sex civil unions and domestic partnerships, which continues to vary by state.
The IRS issued proposed regulations defining the tipped jobs that qualify for deduction under the OBBBA, and which will affect employer wage reporting on a tipped employee's Form W-2, Wage and Tax Statement.
In this 60-minute webinar, attorney Robert Wennagel and Legal Editor Rena Pirsos discuss final pay practices, focus on final wage payment compliance issues such as timing, required documentation and notices and more.