Depositing and Reporting Withheld Taxes

New and Updated

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect final IRS regulations lowering the electronic filing threshold for information returns.

• Date:

  February 27, 2023

  Type:

  News

  Final IRS Regulations Dramatically Expand Information Return Electronic Filing Requirement

  The IRS issued final regulations that dramatically lower the mandatory threshold for electronic filing of information returns, such as Forms W-2, 1099, 1094 and 1095.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Rhode Island

  Updated to reflect changes in the electronic deposit and filing threshold, effective January 1, 2023.

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect developments affecting year-end 2022 and 2023 payroll processes.

• Type:

  Legal Timetable

  Rhode Island Changes Threshold for Electronic Depositing and Filing of Withheld Taxes

• Type:

  Quick Reference

  Claiming Pandemic-Related Payroll Tax Credits on Form 941-X

  This resource will help an employer properly complete Form 941-X, Adjusted Employer's QUARTERLY Tax Return or Claim for Refund, and related worksheets, to retroactively claim or adjust a previously filed COVID-19-related payroll tax credit, including the Employee Retention Credit, the credit for providing paid sick and family leave and health benefits to employees under the Families First Coronavirus Response Act, and the credit for providing the 100% COBRA subsidy to employees during the pandemic.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: North Carolina

  Updated to reflect information regarding penalties for late tax payments.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: New Jersey

  Updated to reflect information regarding digital asset payment reporting.

• Type:

  Checklists

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

  Updated to reflect information regarding the expiration of the ERC.

• Date:

  January 7, 2022

  Type:

  Editor's Choice

  Countdown to January 1: New Year Rings in 100+ New Employment Laws

  New federal, state and local employment laws will take effect on January 1, 2022, covering topics such as minimum wage, discrimination, employee leaves, payroll and health care benefits. Employers should review these developments and make any needed updates to policies and procedures.