2023 Wage Limit for Government “Control Employee” Has Increased
The wage limit used in the definition of a “control employee” for a governmental employer under the commuting-only valuation rule …
Client Update: IRS Reminds Employers of Upcoming Deadline for Deferred Social Security Tax
The IRS is reminding employers and self-employed individuals that opted to defer paying part of the 2020 Social Security tax …
IRS Releases Drafts of Form 941 and Schedule R
The IRS has released draft versions of the March 2023 Form 941 (Employer’s Quarterly Federal Tax Return) and Schedule R (Allocation Schedule for Aggregate …
Federal Interest Rates on Under/Overpayments Continue to Rise
The IRS has announced that the interest rates for underpayments and overpayments for the first quarter 2023 will again increase …
Payroll on the Ballot: November 8 Elections
Voters at the polls on Election Day not only had the opportunity to cast their ballot for candidates for various …
Court Rules Boot Up Time Compensable Under the FLSA
The U.S. Court of Appeals for the Ninth Circuit has ruled that time spent by employees booting up their computers …
IRS Publication Providing Specifications for Substitute Forms and Schedules Updated
The IRS has updated Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. The publication provides guidelines and general requirements …
IRS Says Watch Out for ERC Scams, E-File Your 3rd Quarter Returns and Tax Records Available to Disaster Victims
On October 19, the IRS issued news releases and a Tax Tip of interest to employers and payroll practitioners. Employee …
USCIS: Employers Should Continue to Use Expiring Form I-9
The U.S. Citizenship and Immigration Services (USCIS) has announced that employers should continue using the current Form I-9 (Employment Eligibility Verification), which has an …
IRS Releases Electronic Specifications for Information Returns for 2022 Tax Year
IRS Publication 1220 (Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) has been revised for …