Income Taxes

New and Updated

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect a reduced rate in Idaho, effective retroactive to January 1, 2025.

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect a changed IRC reference date in Kentucky.

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect IRS Notice 2025-15 regarding requirements for furnishing employees with Forms 1095-C and 1095-B.

• Type:

  How To

  How to Withhold Using the Cumulative Wages Method

  Updated to reflect the tax year 2025 withholding tables.

• Type:

  How To

  How to Withhold Using the Average Estimated Wages Method

  Updated to reflect the tax year 2025 withholding tables.

• Type:

  How To

  How to Use Form W-4 to Withhold Income Taxes From an Employee's Pay

  Updated to reflect the 2025 Form W-4.

• Type:

  Employment Law Guide

  Withholding Taxes: Kentucky

  Updated to reflect the expiration and removal from this article of exemptions for nonresident disaster response employers and employees on December 31, 2024.

• Type:

  Legal Timetable

  IRS Increases Business Vehicle Standard Mileage Rate, Lowers Valuation Limitation

• Type:

  Employment Law Guide

  Withholding Taxes: Nebraska

  Updated to reflect amended nonresident compensation sourcing rules, effective January 1, 2025.

• Type:

  Checklists

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

  Updated to reflect an extension of the consolidated claim process deadline.