Depositing and Reporting Withheld Taxes

New and Updated

• Type:

  Legal Insight

  What Employers Need to Know About the COVID-19 CARES Act

  Updated to include information on guidance under IRS Notice 2021-23 regarding the employee retention credit for the first and second calendar quarters of 2021.

• Type:

  Checklists

  Coronavirus (COVID-19): Claim the Employee Retention Credit (ERC) Checklist

  Updated to include information on guidance under IRS Notice 2021-23 regarding the first and second calendar quarters of 2021.

• Type:

  Legal Timetable

  North Dakota Amends Payroll Depositing and Reporting Requirements

• Type:

  Employment Law Manual

  Depositing and Reporting Withheld Taxes: North Dakota

  Updated to reflect forthcoming changes regarding annual filing and payment of withheld taxes and Form W-2 filing requirements.

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect legal developments regarding the Families First Coronavirus Response Act and the Consolidated Appropriations Act, 2021.

• Type:

  Employment Law Manual

  Depositing and Reporting Withheld Taxes: Delaware

  Updated to reflect deposit-threshold inflation adjustments, effective January 1, 2021.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  This chart summarizes each state's Form W-2 electronic filing requirements and deadline.

• Type:

  Quick Reference

  Federal Payroll Tax and Information Return Filing Requirements

  Updated to reflect information regarding the electronic filing threshold for information returns.

• Type:

  Employment Law Manual

  Depositing and Reporting Withheld Taxes: Federal

  This section reviews tax deposit schedules, the Electronic Federal Tax Payment System (EFTPS) and other electronic filing requirements, potential penalties for noncompliance, and important tax forms (e.g., 941, W-2, W-3, 1099).

• Type:

  Legal Timetable

  District of Columbia Amends Tipped Employee Payroll Requirements