Taxation of Compensation and Benefits

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: California

  Updated to reflect changed requirements for registered domestic partnerships, effective January 1, 2020.

• Type:

  Employment Law Guide

  International Payroll Issues: Federal

  Updated to reflect federal income tax withholding changes for expatriates and nonresident aliens due to the new federal Form W-4, effective January 1, 2020.

• Type:

  Legal Timetable

  Seattle, Washington, Requires Commuter Benefit Payroll Deductions

• Type:

  Letters and Forms

  IRS Form 8994, Employer Tax Credit for Paid Family and Medical Leave

  As mandated by the Internal Revenue Service, an employer must use IRS Form 8994 to claim a business tax credit for providing paid family and medical leave.

• Type:

  FAQs

  What requirements must be met for moving expenses to be excluded from an employee's taxable income?

• Type:

  FAQs

  Which fringe benefits are nontaxable to an employee?

• Type:

  FAQs

  What kinds of moving expense reimbursements or payments are taxable income to an employee?

• Type:

  FAQs

  What are the tax consequences of paying for an employee's job-related moving expenses?

• Type:

  How To

  How to Withhold on Supplemental Wages Over $1 Million

  This How To shows employers how to withhold on supplemental wages over $1 million.

• Type:

  Legal Timetable

  Connecticut Launches MyCTSavings Retirement Program

  Updated to reflect information regarding rollout of the MyCTSavings Retirement Program.