Depositing and Reporting Withheld Taxes

New and Updated

• Type:

  Legal Timetable

  Maine Lowers Information Return Electronic Filing Threshold

• Type:

  Legal Timetable

  Montana Form W-2 Penalty Amounts Increase

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Montana

  Updated to reflect increased Form W-2 penalties, effective May 22, 2023.

• Type:

  Legal Timetable

  Arkansas Lowers Form W-2 Electronic Filing Threshold

• Type:

  Quick Reference

  Federal Payroll Tax and Information Return Filing Requirements

  Updated to reflect final IRS regulations lowering the electronic filing threshold for information returns.

• Type:

  Legal Timetable

  Iowa Eliminates Annual Reconciliation Return Filing Requirement

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Iowa

  Updated to reflect the repeal of the annual reconciliation return filing requirement, and information regarding information return filing penalties, effective March 29, 2023.

• Type:

  50-State Charts

  Annual Reconciliation Return Forms and Deadlines by State

  Updated to reflect repealed requirement to file annual Form W-3ME, Reconciliation of Maine Income Tax Withheld, effective retroactively for tax periods beginning on or after January 1,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

• Type:

  Legal Timetable

  IRS Final Regulations Lowering Electronic Filing Threshold for Information Returns Takes Effect

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Rhode Island

  Updated to reflect changes in the electronic deposit and filing threshold, effective January 1, 2023.