Payroll Taxes

New and Updated

• Date:

  February 27, 2023

  Type:

  News

  Final IRS Regulations Dramatically Expand Information Return Electronic Filing Requirement

  The IRS issued final regulations that dramatically lower the mandatory threshold for electronic filing of information returns, such as Forms W-2, 1099, 1094 and 1095.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Louisiana

  Updated to reflect the opening of the application period for the Fresh Start Proper Worker Classification Initiative, effective January 1, 2023.

• Type:

  Legal Timetable

  IRS Final Regulations Lowering Electronic Filing Threshold for Information Returns Takes Effect

• Type:

  Letters and Forms

  Inform Current Employees About the New Form W-4 Letter

  Updated to reflect revised Form W-4, effective January 1, 2023.

• Type:

  Employment Law Guide

  Withholding Taxes: Federal

  Updated to reflect information regarding Forms W-4, W-4P and W-4R, effective January 1, 2023.

• Type:

  Employment Law Guide

  Withholding Taxes: Utah

  Updated to reflect the short-term service nonresident withholding exemption, effective January 1, 2023.

• Type:

  Employment Law Guide

  Withholding Taxes: Arizona

  Updated to reflect revisions to Form A-4, effective January 1, 2023.

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Pennsylvania

  Updated to reflect the Philadelphia Employee Commuter Transit Benefit Programs Ordinance, effective December 31, 2022.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Rhode Island

  Updated to reflect changes in the electronic deposit and filing threshold, effective January 1, 2023.

• Type:

  Legal Timetable

  Arizona Requires Employees to Complete New Withholding Form A-4 for 2023