Income Taxes

New and Updated

• Type:

  Employment Law Guide

  Withholding Taxes: Alabama

  Enhanced to include information regarding the income tax exemption for severance pay.

• Type:

  Employment Law Guide

  Withholding Taxes: New York

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

• 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:

  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.