Depositing and Reporting Withheld Taxes

New and Updated

• Date:

  September 23, 2025

  Type:

  News

  IRS Releases Proposed Regulations on Qualified Tips Under the OBBBA

  The IRS issued proposed regulations defining the tipped jobs that qualify for deduction under the OBBBA, and which will affect employer wage reporting on a tipped employee's Form W-2, Wage and Tax Statement.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect a forthcoming reduction in the electronic filing threshold in Hawaii.

• Type:

  Legal Timetable

  Hawaii Lowers Form W-2 and HW-2 Electronic Filing Threshold

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Hawaii

  Updated to reflect a forthcoming reduction in the Form W-2 and HW-2 electronic filing threshold.

• Type:

  Quick Reference

  Claiming Pandemic-Related Payroll Tax Credits on Form 941-X

  Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims made on Form 941-X.

• Type:

  Checklists

  Coronavirus (COVID-19): Claim the Employee Retention Credit (ERC) Checklist

  Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims and tax assessments.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect a forthcoming increase in the Form 1099 series nonemployee payment reportable amount.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Wyoming

  Wyoming does not have a state income tax. Therefore, there are no requirements regarding depositing and reporting of withheld state income tax applicable to private employers.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Washington

  Washington does not have a state income tax. Therefore, there are no requirements regarding depositing and reporting of withheld state income tax applicable to private employers.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Texas

  Texas does not have a state income tax. Therefore, there are no requirements regarding depositing and reporting of withheld state income tax applicable to private employers.