Payroll Taxes

New and Updated

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect IRS Notice 2025-15 regarding requirements for furnishing employees with Forms 1095-C and 1095-B.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect IRS Notice 2025-15 regarding furnishing employees with Forms 1095-C and 1095-B.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect a lowered electronic filing threshold in Alabama, effective March 17, 2025.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Alabama

  Updated to reflect a lowered information return electronic filing threshold, effective March 17, 2025.

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Federal

  Updated to reflect decreased aircraft terminal charge and SIFL mileage rates, effective January 1, 2025, through June 30, 2025. 

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect a changed IRC reference date in West Virginia.

• Type:

  How To

  How to Withhold Using the Cumulative Wages Method

  Updated to reflect the tax year 2025 withholding tables.

• Type:

  How To

  How to Withhold Using the Average Estimated Wages Method

  Updated to reflect the tax year 2025 withholding tables.

• Type:

  How To

  How to Use Form W-4 to Withhold Income Taxes From an Employee's Pay

  Updated to reflect the 2025 Form W-4.

• Type:

  Legal Timetable

  Alabama Lowers Information Return Electronic Filing Threshold