Income Taxes

New and Updated

• 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.

• Date:

  November 5, 2024

  Type:

  News

  401(k) Maximum Going Up to $23,500 Next Year

  The IRS has released its 2025 cost-of-living adjustments (COLAs) to benefits and contributions to qualified retirement and deferred contribution plans.

• Type:

  Legal Timetable

  Rhode Island Employment Tax Exemption for Nonresident Disaster Response Employees and Employers Takes Effect

• Type:

  Employment Law Guide

  Withholding Taxes: Rhode Island

  Updated to reflect a tax exemption for nonresident disaster response workers and employers, effective June 24, 2024.

• Type:

  Legal Timetable

  Alabama Income Tax Exemption for Overtime Pay Expires

  Updated to reflect amendments to the law.

• Type:

  Legal Timetable

  Alabama Amends Overtime Pay Exemption