Depositing and Reporting Withheld Taxes

New and Updated

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Delaware

  Updated to reflect inflation adjusted deposit thresholds, effective January 1, 2025. 

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect developments affecting year-end 2024 and 2025 payroll processes.

• Type:

  Checklists

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

  Updated to reflect an extension of the consolidated claim process deadline.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Alabama

  Updated to reflect final rules regarding Form W-2 reporting of exempt overtime pay, effective December 15, 2024. 

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect a lower electronic filing threshold in Mississippi, effective September 11, 2024.

• Type:

  Legal Timetable

  Mississippi Lowers Forms W-2 and 1099 Electronic Filing Threshold

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Mississippi

  Updated to reflect a lower information return electronic filing threshold, effective September 11, 2024.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Maine

  Updated to reflect the repeal of the requirement to file annual Form W-3ME, Reconciliation of Maine Income Tax Withheld, for tax periods beginning on or after January 1, 2024. 

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect information regarding the Voluntary Disclosure Program for Erroneous ERC Claims; and final regulations clarifying the safe harbor for de minimis information return filing errors, effective December 19, 2023.

• Type:

  Legal Timetable

  Idaho Lowers Information Return Electronic Filing Threshold