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- Type:
- Checklists
Updated to reflect IRS FAQs addressing Employee Retention Credits under compliance provisions of the OBBBA.
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- Type:
- 50-State Charts
Updated to reflect OBBBA related nonconformity exceptions in California, Colorado, Maine, Massachusetts and Rhode Island.
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- Date:
- September 23, 2025
- Type:
- News
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.
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- Type:
- Employment Law Guide
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.
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- Type:
- Employment Law Guide
Wyoming does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
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- Type:
- Employment Law Guide
Enhanced to include information regarding the employer-only Seattle Payroll Expense Tax.
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- Type:
- Employment Law Guide
Texas does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
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- Type:
- Employment Law Guide
Tennessee does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
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- Type:
- Employment Law Guide
South Dakota does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
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- Type:
- Employment Law Guide
New Hampshire does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.