Payroll Taxes

New and Updated

• Type:

  Legal Timetable

  Arkansas Lowers Form W-2 Electronic Filing Threshold

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Arkansas

  Updated to reflect lowered Form W-2 electronic filing threshold, effective January 1, 2025. 

• Type:

  Legal Timetable

  Iowa Amends Definition of SUI Taxable Wages

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Iowa

  Updated to reflect amended definition of SUI taxable wages, effective March 28, 2025.

• 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:

  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

• Type:

  Employment Law Guide

  New Hire Paperwork: Nebraska

  Updated to include new hire notice requirements under the forthcoming paid sick leave law.