Depositing and Reporting Withheld Taxes

New and Updated

• 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.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Tennessee

  Tennessee 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.