Income Taxes

New and Updated

• Type:

  Employment Law Guide

  Withholding Taxes: Alabama

  Updated to reflect information regarding the expiration of the overtime pay exemption, effective July 1, 2025.

• Type:

  Employment Law Guide

  Withholding Taxes: New York

  Updated to reflect amended Metropolitan Commuter Transportation Mobility Tax rates, effective July 1, 2025.

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect a reduced rate in Georgia, effective July 1, 2025.

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect a changed IRC reference date in Hawaii.

• Type:

  Legal Timetable

  Alabama Short-Term Service and Disaster Response Employee Income Tax Exemptions Take Effect

• Type:

  50-State Charts

  Income Tax Withholding Requirements by State

  Updated to reflect forthcoming short-term service and disaster response employee exemptions in Alabama.

• Type:

  50-State Charts

  Income Tax Withholding Reciprocal Agreements and Other Exemptions by State

  Updated to reflect forthcoming short-term service and disaster response employee exemptions in Alabama.

• 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.