Enhanced sentence proper for failing to pay employment taxes
An individual’s above-guidelines sentence for willfully failing to pay over federal employment taxes was proper. The sentencing judge adequately explained the reasons for the enhanced sentence from...
View ArticleMissouri Supreme Court upholds St. Louis minimum wage
The state’s minimum wage does not preempt the City of St. Louis from establishing a higher minimum wage, according to a February 28, 2017, Missouri Supreme Court ruling. The ruling means thousands of...
View ArticleS.C. issues guidance on nonresident shareholder, partner withholding
The South Carolina Department of Revenue has issued a temporary revenue procedure to assist personal and corporate income taxpayers in complying with the relevant code sections concerning withholding...
View ArticleHouse Republicans unveil ACA repeal, replacement bill
House Republicans on the evening of March 6 unveiled the much anticipated Patient Protection and Affordable Care Act (ACA), P.L. 111-148, repeal and replacement legislation. A markup of The American...
View Article“Blacklisting rule” abolished and sent to Trump
On March 7, the Senate approved a resolution rolling back the Federal Acquisition Regulation and Department of Labor’s related guidance implementing President Barack Obama’s Executive Order on Fair...
View ArticleInterest rates remain the same for the second quarter of 2017
The IRS today announced that interest rates will remain the same for the calendar quarter beginning April 1, 2017. The interest rates will remain at 4% for overpayments (3% in the case of a...
View ArticleIRS requests comments on Forms 943
The IRS is soliciting comments concerning Forms 943, Employer’s Annual Tax Return for Agricultural Employees, 943-PR, Planilla Para La Declarcion Anual De La Contribucion Federal Del Patrono De...
View ArticleSD law nixes joint-employer liability between franchisees, franchisors
South Dakota Governor Dennis Daugaard on March 6 signed a measure that protects against joint-employment liability. The simple bill purports to establish that regardless of other laws and what the...
View ArticleVetoed Obamacare repeal bill reintroduced in the Senate
Sen. Rand Paul has reintroduced a bill to repeal Obamacare, S.B. 554, the Obamacare Repeal Act. The bill vetoed by then President Obama was H.R. 3762, Restoring Americans’ Healthcare Freedom...
View ArticleCongress to repeal payroll deduction savings plans rules
The House has introduced resolutions and to nullify final Department of Labor regulations (29 C.F.R. §2510.3-2(a)) that permitted states and cities to create payroll-deduction individual retirement...
View ArticleIndependent contractor need not have worked for others
Reversing a trial court, the Connecticut Supreme Court held that in deciding whether an employment relationship exists for unemployment compensation purposes, “evidence of the performance of services...
View ArticleVirginia enacts 2017-2018 amnesty program
A Virginia Tax Amnesty Program is enacted and will be administered by the Department of Taxation during the 2017-2018 fiscal year for not less than 60 days or for more than 75 days, as determined by...
View ArticleHawaii DOT revokes requirement to file Form 941 with Form HW-14
The Hawaii Department of Taxation (DOT) has revoked Announcement No. 2005-01 for personal income tax withholding purposes. Announcement No. 2005-01, which was issued on February 15, 2005, gave...
View ArticleMaryland updates filing due date regulations
The Comptroller has updated its regulations, in conforming to statutory changes, reflecting that the return filing due date for corporations and S corporations is April 15 beginning with tax year...
View ArticleNorth Carolina delays semiweekly withholding payment vouchers
The North Carolina Department of Revenue announced on its website http://www.dornc.com/headlines/2017/semiweeklywithholdingdelayed.html that mailing of semiweekly withholding tax payment vouchers,...
View ArticleUtah requires electronic filing for withholding returns
Effective January 1, 2018, employers must file their quarterly Utah income tax withholding returns and producers must file their quarterly Utah mineral production tax withholding returns in an...
View ArticleVermont filing deadline extended for businesses affected by Stella
The Vermont Department of Taxes is granting a five-day extension period to businesses affected by the severe storm, Winter Storm Stella, to file their corporate income taxes. Taxpayers must file and...
View ArticleIRS issues employee FICA consent refund requirements
The IRS has provided guidance on the requirements for the employee consents used by an employer to support a claim for refund of overpaid taxes under the Federal Insurance Contributions Act (FICA) and...
View ArticleIRS issues process to report payroll data losses
The IRS has established a process that will allow businesses and payroll service providers to quickly report any data losses related to the W2 scam currently making the rounds. See details at Form...
View ArticlePayroll card rules delayed until April 1, 2018
The Bureau of Consumer Financial Protection (CFPB) has issued a proposed rule to delay the effective date of the final payroll card rules that were issued on October 5, 2016, with an effective date of...
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