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IRS Releases Percentage Method Withholding Tables, 2019 Form W-4
The IRS has released the 2019 federal percentage method income tax withholding tables and the 2019 Form W-4, which is very similar to the 2018 Form W-4 [Notice 1036, rev. 12-18].
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Federal
IRS Gives an Extra Day to File Returns or Pay Taxes Originally Due on December 5
The IRS gave an extra day to file returns or pay taxes originally due on December 5, which has been declared a National Day of Mourning for former President George H.W. Bush [IRS News Release IR-2018-242, 12-4-18].
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Federal
IRS Issues Interim Guidance on 2019 Withholding
The IRS has issued interim guidance on withholding for the 2019 calendar year, which includes information on the Form W-4 [Notice 2018-92, 11-26-18].
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Federal
IRS Announces 2019 COLAs for Transportation Fringes, FSA Deferrals, and More
On November 15, the IRS released inflation-adjusted tables for 2019 reflecting any increases in the flexible spending arrangements deferral limit and excludable transportation fringes, among other changes. These are commonly referred to as cost of living adjustments (COLAs) [Rev. Proc. 2018-57, 11-15-18].
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Federal
DOL Issues Four Opinion Letters on FLSA Topics
The U.S. Department of Labor’s (DOL) Wage and Hour Division issued four new opinion letters that address compliance under the Fair Labor Standards Act (FLSA).
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Federal
IRSAC Role to Expand, Absorb IRPAC, ACT in 2019
The IRS has announced that the Internal Revenue Service Advisory Council’s (IRSAC) role will expand in 2019 to incorporate two other advisory groups [IR-2018-212, 11-1-18].
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Federal
IRS Announces Pension Plan Limits for 2019
On November 1, the IRS announced the changes to the dollar limits on benefits and contributions under qualified retirement plans, as well as other items, for tax year 2019 [IRS Notice 2018-83, 11-1-18].
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Federal
DOL Extends PAID Program for Six Months
The U.S. Department of Labor is extending its Payroll Audit Independent Determination (PAID) program for six more months – until April 2019. The PAID program was established to expedite resolution of Fair Labor Standards Act overtime and minimum wage violations [DOL News Release, 10-9-18].
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Federal
DOL Creates Office of Compliance Initiatives, New Websites
To help its enforcement activities, the U.S. Department of Labor has created the Office of Compliance Initiatives and launched two new websites (for employers and workers) with resources to assess compliance with federal labor law and regulations.
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Federal
New Draft of 2019 Form W-4 Has Few Changes From 2018
The IRS released a second draft of the 2019 Form W-4 on October 12. The latest draft Form W-4 is very similar to the 2018 Form W-4 with a few non-substantive language changes in the general instructions.
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Federal
Social Security Wage Base Increases to $132,900 for 2019
On October 11, the Social Security Administration (SSA) announced that the 2019 social security wage base will be $132,900, an increase of $4,500 from $128,400 in 2018 [SSA, Press Release, 10-11-18].
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Federal
FBI Warns About Phishing Emails for Employees’ Payroll Information
The FBI issued a public service announcement (PSA) encouraging employers to remind employees not to respond to phishing emails from cybercriminals who want access to employees’ payroll information [FBI, Alert No. I-091818-PSA, 9-18-18].
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Federal
IRS Allows Exclusion of 2017 Moving Expenses Paid in 2018
The IRS has announced that employer payments or reimbursements in 2018 for employees’ qualified moving expenses incurred before January 1, 2018, are excluded from the employees’ wages for income and employment tax purposes [IRS Notice 2018-75, 9-21-18].
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Federal
IRS Delays Major Revisions to Form W-4 Until 2020 Version
On September 20, the IRS announced it will delay major revisions to Form W-4, Employee’s Withholding Allowance Certificate, until the 2020 version. The 2019 form will be similar to the 2018 version. The IRS hopes to release a new draft version of the 2019 Form W-4 soon [IRS Statement on Form W-4, 9-20-18].
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Federal
IRS Releases Revised Publication 1494 That Corrects Exemption Amounts
On September 6, the IRS released a revised Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income, that corrected several exemption amounts.
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Federal
Federal Reserve Clarifies Liability for Checks Deposited Remotely
The latest amendment to Regulation CC clarifies that the bank accepting a check deposit through Remote Deposit Capture must make restitution to another bank that subsequently accepts a paper version of the check.
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Federal
DOL PAID Program Still in Pilot Stage
APA Government Relations staff met with the U.S. Department of Labor (DOL) in June to discuss the Payroll Audit Independent Determination (PAID) pilot program, which allows employers to perform an audit of Fair Labor Standards Act practices and self-report minimum wage and overtime violations. The pilot program is running from April through early October.
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Federal
DOL to Hold Public Sessions on Overtime Rule
From September 7-24, the U.S. Department of Labor’s Wage and Hour Division will hold public listening sessions to hear ideas on the “white collar” exemption regulations, which it plans to revise.
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Federal
Employers Must Use Current Standard Child Support Withholding Order
As of August 31, 2018, employers should be using only the revised version of the standard child support withholding order, Income Withholding for Support (IWO), with an expiration date of August 31, 2020. The form is required to be used in all child support cases.
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Federal
IRS Encourages Taxpayers to Renew ITINs Now
The IRS encourages taxpayers with Individual Taxpayer Identification Numbers (ITINs) that will expire at the end of 2018 to submit their renewal applications soon to beat the rush and avoid refund delays next year.
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