Topics

Income Taxes

New and Updated

  • Type:
    50-State Charts

    Internal Revenue Code Conformity by State

    Updated to reflect a changed IRC reference date in California.

  • Date:
    September 23, 2025
    Type:
    News

    IRS Releases Proposed Regulations on Qualified Tips Under the OBBBA

    The IRS issued proposed regulations defining the tipped jobs that qualify for deduction under the OBBBA, and which will affect employer wage reporting on a tipped employee's Form W-2, Wage and Tax Statement.

  • Type:
    Checklists

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

    Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims and tax assessments.

  • 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

    Washington 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: 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.

  • Type:
    Employment Law Guide

    Withholding Taxes: South Dakota

    South Dakota 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: New Hampshire

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