Income Taxes

New and Updated

• Type:

  Checklists

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

  Updated to reflect information regarding extensions to appeal disallowed ERC claims.

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect changed IRC reference date in Oregon, effective June 5, 2026.

• 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:

  Employment Law Guide

  Withholding Taxes: Georgia

  Updated to reflect temporary exclusion for overtime and tips, effective January 1, 2026 through December 31, 2028.

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect amended rates in West Virginia, effective retroactive to January 1, 2026.

• 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

  Withholding Taxes: Federal

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

• Type:

  How To

  How to Withhold Using the Cumulative Wages Method

  Updated to reflect tax year 2026 withholding tables.

• Type:

  How To

  How to Withhold Using the Average Estimated Wages Method

  Updated to reflect tax year 2026 withholding tables.