Payroll Taxes

New and Updated

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Delaware

  Updated to reflect changed quarterly and monthly deposit thresholds, effective January 1, 2026.

• Type:

  Letters and Forms

  Inform Current Employees About the New Form W-4 Letter

  Updated to reflect the 2026 Form W-4.

• Type:

  Letters and Forms

  Inform New Employees About the New Form W-4 Letter

  Updated to reflect the 2026 Form W-4.

• Type:

  How To

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

  Updated to reflect the 2026 Form W-4.

• Type:

  Quick Reference

  Federal Payroll Tax and Information Return Filing Requirements

  Updated to reflect increased reporting threshold for Forms 1099-MISC and 1099-NEC, effective January 1, 2026.

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Illinois

  Updated to reflect Transportation Benefits Program Act amendments regarding employee coverage and an employer exemption, effective January 1, 2026. 

• Type:

  Employment Law Guide

  Unemployment Insurance Tax: Illinois

  Updated to reflect latest developments.

• Type:

  Employment Law Guide

  Withholding Taxes: Louisiana

  Updated to reflect an increase in the short-term-service nonresident withholding exemption threshold, effective January 1, 2026.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Hawaii

  Updated to reflect latest developments.

• Type:

  50-State Charts

  Income Tax Withholding Reciprocal Agreements and Other Exemptions by State

  Updated to reflect amendments regarding nonresident exemptions in Alabama and Louisiana, effective January 1, 2026.