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Depositing and Reporting Withheld Taxes
Updated to reflect changed quarterly and monthly deposit thresholds, effective January 1, 2026.
Updated to reflect IRS transition guidance for reporting tips and overtime on 2025 Forms W-2; the increased Form 1099 series nonemployee payment reportable amount, effective January 1, 2026; and the inflation-adjusted information return-related penalty amounts, effective January 1, 2026.
Updated to reflect increased reporting threshold for Forms 1099-MISC and 1099-NEC, effective January 1, 2026.
Updated to reflect a lower Form W-2 and HW-2 electronic filing threshold, effective January 1, 2026.
Updated to reflect changed requirements in Arkansas, Hawaii and Louisiana, effective January 1, 2026.
Updated to reflect expanded electronic filing and payment requirements and related penalties, effective January 1, 2026, and forthcoming Form L-3 electronic filing requirements.
Updated to reflect further information regarding tip and overtime pay reporting under the OBBBA.
Updated to reflect IRS FAQs addressing Employee Retention Credits under compliance provisions of the OBBBA.
HR and legal considerations for employers regarding depositing and reporting of withheld payroll taxes. Support on following laws and regulations regarding this topic.