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IRS Issues 2015 Form W-4

The IRS has issued the 2015 Form W-4, Employee's Withholding Allowance Certificate. Employees who claimed exempt status in 2014 and wish to continue their exemption for 2015 must submit a new form to the payroll department by February 17, 2015.


IRS Finalizes New Third-Party Sick Pay Recap Form for 2014

The IRS has released the 2014 Form 8922, Third-Party Sick Pay Recap. Beginning with tax year 2014 (reports filed in 2015), the IRS will take over responsibility for accepting and processing third-party sick pay recap reporting from the SSA.


IRS Announces 2015 COLAs for Transportation Fringes, FSA Deferrals, and More

The amounts that may be excluded from gross income for employer-provided "qualified transportation fringe benefits" for 2015 remain at $250 per month for "qualified parking" and $130 per month for "transportation in a commuter highway vehicle and any transit pass." For plan years beginning in 2015, the dollar limitation on employee pre-tax contributions to health flexible spending arrangements is $2,550 ($2,500 in 2014).


401(k) Deferral, Over-50 Catch-Up to Increase $500 in 2015

On October 23, the IRS announced that the elective deferral maximum for 401(k), 403(b), and 457(b) defined contribution retirement plans will increase from $17,500 to $18,000 in 2015, while the maximum for catch-up contributions made by employees who are least 50 years of age will go up to $6,000 from $5,500.


Eight States/Territories Face FUTA Credit Reduction for 2014

According to the U.S. Department of Labor, seven states and one territory could not pay their Federal Unemployment Account loans by the November 10 deadline and will lose the full Federal Unemployment Tax Act credit for 2014. To access the list of credit reduction states on the DOL website, click on the link "Final 2014 FUTA Credit Reductions." IRS Form 940, Schedule A will reflect the reductions.


Ohio Electronic Filing and Payment Requirement for Withholding Taxes

Effective January 1, 2015, employers will be required to file Ohio state and school district withholding tax returns and make payments electronically using the Ohio Business Gateway.

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