Payroll Taxes

New and Updated

• Type:

  FAQs

  What forms must an employee file with the IRS to correct a wage overpayment repaid in a subsequent calendar year?

• Type:

  FAQs

  Must an employer wait until an employee pays back the full amount of a wage overpayment via pay deductions spanning several years before filing Forms 941-X and W-2c?

• Type:

  FAQs

  Which department of a company is best suited to handle the recoupment of wage overpayments?

• Type:

  FAQs

  If an overpaid employee does not pay the employer back in the same year, should the employer give the employee a new Form W-2 showing less wages and taxes for that year?

• Type:

  FAQs

  What action should an employer take if an overpaid employee refuses to consent to the employer's request to seek a refund of the overpaid FICA taxes?

• Type:

  FAQs

  What action should an employer take if a request for consent to file a refund claim for overpaid FICA taxes sent to a former employee's last known address is returned as undeliverable?

• Type:

  Legal Timetable

  Oregon Requires EITC Notices

• Type:

  Legal Timetable

  North Dakota Requires Electronic Unemployment Reporting and Deposits

• Type:

  Legal Timetable

  Alabama Applies Bad Check Penalty to Rejected Electronic Payments of Withheld Taxes

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Virginia

  This guide provides compliance guidance for HR and payroll professionals in Virginia regarding income tax deposit thresholds, forms and due dates; electronic deposit requirements; annual reconciliation forms; Form W-2 filing requirements; penalties for late filing or payment of taxes; and data breach notification requirements.