Payroll Taxes

New and Updated

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  FAQs

  May an employer provide transportation benefits under a salary reduction plan?

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  FAQs

  May an employer provide transportation benefits using smartcards, debit or credit cards, or other electronic means?

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  FAQs

  Does a transportation fringe benefit plan need to be in writing?

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  Letters and Forms

  IRS Form W-2c, Form W-3c, Corrected Wage and Tax Statement and Transmittal Form

  As mandated by the Internal Revenue Service, employers that must correct a previously filed Form W-2 must file Form W-2c, Corrected Wage and Tax Statement, with the Social Security Administration.

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  FAQs

  When is educational assistance for graduate courses taxable wages?

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  FAQs

  How much of nonjob-related educational assistance may be excluded from an employee's taxable wages?

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  FAQs

  Are excess amounts of transportation benefits taxable income to an employee?

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  FAQs

  Are all graduate courses job-related?

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  Letters and Forms

  IRS Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments

  As mandated by the Internal Revenue Service, pension or annuity recipients file Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, with pension payers to indicate the desired amount to be withheld from the pension or annuity distribution.

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  Letters and Forms

  IRS Form W-4S, Request for Federal Income Tax Withholding from Sick Pay

  As mandated by the Internal Revenue Service, all employees who receive sick pay from a third-party sick pay payer may file Form W-4S.