Depositing and Reporting Withheld Taxes

New and Updated

• Type:

  Legal Timetable

  Georgia Automatic Repeal of Temporary Income Tax Exclusion for Overtime and Tips Takes Effect

• Type:

  Legal Timetable

  Georgia Enacts Temporary Income Tax Exclusion for Overtime and Tips

• Type:

  Editor's Choice

  Payroll Compliance Under the One Big Beautiful Bill Act: What Employers Need to Get Right Starting in 2026

  Updated to reflect information regarding final regulations on employee tips under the OBBBA. 

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect final postmark date rules, effective December 24, 2025.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Delaware

  Updated to reflect changed quarterly and monthly deposit thresholds, effective January 1, 2026.

• Type:

  Quick Reference

  Federal Payroll Tax and Information Return Filing Requirements

  Updated to reflect increased reporting threshold for Forms 1099-MISC and 1099-NEC, effective January 1, 2026.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Hawaii

  Updated to reflect latest developments.

• 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