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- Type:
- Checklists
Updated to reflect further information regarding tip and overtime pay reporting under the OBBBA.
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- Type:
- 50-State Charts
The following chart compares state vs federal tax treatment of common employer-provided fringe benefits, including group-term life insurance, moving expense reimbursements, educational assistance under IRC § 127, and retirement benefits under IRC § 401(k) plans and IRC § 125 Cafeteria plans.
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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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- 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
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.