Income Taxes

New and Updated

• Type:

  Employment Law Guide

  Withholding Taxes: Ohio

  This guide provides compliance guidance for HR and payroll professionals regarding Ohio income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form W-2 reporting; earned income tax credit notices; and recordkeeping.

• Type:

  Legal Timetable

  San Francisco, California, Payroll Expense Tax Is Repealed

• Type:

  Checklists

  Determine State Income Tax Nexus for Telecommuters Checklist

  This checklist may be used by an employer with employees who telecommute in other states to determine whether income tax nexus and withholding for those states has been triggered. It may also be used to determine the states to which the employer must pay unemployment contributions on behalf of such employees.

• Type:

  Letters and Forms

  Alabama Employee's Withholding Tax Exemption Certificate, Form A-4

  As mandated by the State of Alabama Department of Revenue, a covered employer must provide new employees with the Alabama Employee's Withholding Tax Exemption Certificate, Form A-4.

• Type:

  Letters and Forms

  Arizona Employee's Withholding Election, Form A-4

  As mandated by the State of Arizona Department of Revenue, a covered employer must provide new employees with the Arizona Employee's Withholding Election, Form A-4.

• Type:

  Letters and Forms

  Arkansas Employee's Withholding Exemption Certificate, Form AR4EC

  As mandated by the State of Arkansas Department of Finance and Administration, a covered employer must provide new employees with the Arkansas Employee's Withholding Exemption Certificate, Form AR4EC.

• Type:

  Letters and Forms

  Connecticut Employee's Withholding Certificate, Form CT-W4

  As mandated by the State of Connecticut Department of Revenue Services, a covered employer must provide new employees with the Connecticut Employee's Withholding Certificate, Form CT-W4.

• Type:

  Employment Law Guide

  Withholding Taxes: Delaware

  Updated to reflect new Form DE W-4, effective January 1, 2020.

• Type:

  Employment Law Guide

  Withholding Taxes: Idaho

  This guide provides compliance guidance for HR and payroll professionals regarding Idaho income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form W-2 reporting; and recordkeeping.

• Type:

  Letters and Forms

  California Employee's Withholding Allowance Certificate, Form DE 4

  As mandated by the State of California Employment Development Department, an employer must file the California Employee's Withholding Allowance Certificate, Form DE 4, under certain circumstances.