Depositing and Reporting Withheld Taxes

New and Updated

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect changed requirements in Arkansas, Hawaii and Louisiana, effective January 1, 2026.

• Type:

  Legal Timetable

  Louisiana Expands Withholding Tax Electronic Filing and Payment Requirements

• Type:

  Legal Timetable

  Louisiana Expands Electronic Filing Requirement for Annual Withholding Reconciliation Return

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Louisiana

  Updated to reflect expanded electronic filing and payment requirements and related penalties, effective January 1, 2026, and forthcoming Form L-3 electronic filing requirements.

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect further information regarding tip and overtime pay reporting under the OBBBA.

• Type:

  Checklists

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

  Updated to reflect IRS FAQs addressing Employee Retention Credits under compliance provisions of the OBBBA.

• 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:

  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.