Depositing and Reporting Withheld Taxes

New and Updated

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Florida

  Florida 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: Alaska

  Alaska 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: Alabama

  Updated to reflect information regarding the expiration of the overtime pay exemption, effective July 1, 2025.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: New Mexico

  Updated to reflect changes to income tax deposit and filing requirements and the Form W-2 electronic filing threshold, effective July 1, 2025.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect a changed electronic filing threshold in New Mexico, effective July 1, 2025.

• Type:

  Legal Timetable

  New Mexico Payroll Tax Depositing and Filing Changes Take Effect

• Type:

  Legal Timetable

  Arkansas Lowers Form W-2 Electronic Filing Threshold

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Arkansas

  Updated to reflect lowered Form W-2 electronic filing threshold, effective January 1, 2025. 

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect IRS Notice 2025-15 regarding requirements for furnishing employees with Forms 1095-C and 1095-B.

• Type:

  Legal Timetable

  Alabama Lowers Information Return Electronic Filing Threshold