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- Type:
- Employment Law Guide
This guide provides compliance guidance for HR and payroll professionals regarding District Columbia income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form D-2 reporting; earned income tax credit notices; and recordkeeping.
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- Type:
- Employment Law Guide
This guide provides compliance guidance for HR and payroll professionals regarding Iowa income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form W-2 reporting; and recordkeeping.
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- Type:
- Employment Law Guide
This guide provides compliance guidance for HR and payroll professionals regarding Mississippi income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form W-2 reporting; and recordkeeping.
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- Type:
- Employment Law Guide
This guide provides compliance guidance for HR and payroll professionals regarding Kansas income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form W-2 reporting; and recordkeeping.
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- Type:
- Letters and Forms
As mandated by the Internal Revenue Service, every U.S. citizen who works abroad may file Form 673, Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911, with their employer to exclude from U.S. income tax withholding all or a part of the wages paid for services performed outside the U.S.
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- Type:
- Letters and Forms
As mandated by the Internal Revenue Service, every withholding agent who has control, custody, or receipt of amounts subject to withholding files Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding on an annual basis.
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- Type:
- Letters and Forms
As mandated by the Internal Revenue Service, pension or annuity recipients file Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, with pension payers to indicate the desired amount to be withheld from the pension or annuity distribution.
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- Type:
- Letters and Forms
As mandated by the Internal Revenue Service, all employees who receive sick pay from a third-party sick pay payer may file Form W-4S.
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- Type:
- Letters and Forms
As mandated by the Internal Revenue Service, every individual who is required for U.S. tax purposes to have a U.S. Taxpayer Identification Number, but who is ineligible for a Social Security number, must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, to the income tax return for which the Individual Taxpayer Identification Number is needed.
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- Type:
- Letters and Forms
As mandated by the Internal Revenue Service, income payers who pay independent contractors at least $600 a year for services rendered to their trade or business may solicit independent contractors' Taxpayer Identification Numbers (TINs), or request that independent contractors certify that their TINs are correct, by asking the independent contractors to complete Form W-9, Request for Taxpayer Identification Number and Certification.