Depositing and Reporting Withheld Taxes

New and Updated

• Type:

  Editor's Choice

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

  Updated to reflect West Hollywood, California, paid sick leave requirements for hotel employers.

• Type:

  50-State Charts

  Annual Reconciliation Return Forms and Deadlines by State

  Updated to reflect filing deadline extension in Ohio for tax year 2021 returns.

• Type:

  Employment Law Manual

  Depositing and Reporting Withheld Taxes: Ohio

  Updated to reflect filing due date extension for tax year 2021 returns.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect changed requirements in Ohio.

• Type:

  Legal Timetable

  Iowa Changes Filing/Payment System for Withholding and Information Returns

• Type:

  Employment Law Manual

  Depositing and Reporting Withheld Taxes: Iowa

  Updated to reflect a change in the electronic filing and payment system, effective November 15, 2021.

• Type:

  Legal Insight

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

  Updated to reflect information regarding IRS Notice 2021-53 on leave reporting; temporary and proposed IRS regulations regarding recovery of tax credit overpayments under the ARPA, effective September 1, 2021; and using revised Form 941-X to claim credits or correct Form 941 errors as of October 1, 2021.

• Type:

  Legal Timetable

  Delaware Requires New Annual Reconciliation Return Payroll Tax Form

• Type:

  Employment Law Manual

  Depositing and Reporting Withheld Taxes: Delaware

  Updated to reflect a new annual reconciliation return form, effective for tax year 2021 filing in 2022.

• Type:

  Employment Law Manual

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect information regarding proposed regulations affecting electronic filing of information returns.