FICA Tax

New and Updated

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect further information regarding tip and overtime pay reporting under the OBBBA.

• Type:

  50-State Charts

  Taxation of Key Fringe and Retirement Benefits by State

  The following chart compares state vs federal tax treatment of common employer-provided fringe benefits, including group-term life insurance, moving expense reimbursements, educational assistance under IRC § 127, and retirement benefits under IRC § 401(k) plans and IRC § 125 Cafeteria plans.

• Type:

  Checklists

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

  Updated to reflect IRS FAQs addressing Employee Retention Credits under compliance provisions of the OBBBA.

• Type:

  Quick Reference

  Social Security and Medicare Tax Rates and Benefit Amounts

  Updated to reflect inflation-adjusted amounts, effective January 1, 2026. 

• 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:

  Employment Law Guide

  Withholding Taxes: Federal

  Updated to reflect information regarding the One Big Beautiful Bill Act, including forthcoming changes to the tax-free limit for dependent care assistance benefits and the reportable and backup withholding amount relevant to independent contractors. 

• Type:

  Employment Law Guide

  Withholding Taxes: Wyoming

  Wyoming does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: Washington

  Enhanced to include information regarding the employer-only Seattle Payroll Expense Tax.

• Type:

  Employment Law Guide

  Withholding Taxes: Texas

  Texas does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: Tennessee

  Tennessee does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.