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Inside APA
APA Participates in Employer Lump-Sum Collaborative Workgroup
APA is working with the Office of Child Support Enforcement (OCSE) and state child support enforcement agencies to resolve outstanding issues associated with withholding child support from lump-sum payments. The Employer Lump-Sum Collaborative Workgroup “will develop recommendations to improve the lump-sum reporting and withholding process” through consensus among participants. APA would like to see streamlined processes and procedures among the states.
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Federal
IRS Conducts Weeklong ‘Paycheck Checkup’ Campaign
During a weeklong summertime campaign (August 13-17, 2018), the IRS encourages employers to remind employees to complete a Paycheck Checkup to ensure the right amount of tax is being withheld from their paychecks.
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Inside APA
APA Participates in Georgia’s First Child Support Employer Symposium
APA’s Government Relations Task Force (GRTF) Subcommittee on Child Support and Other Garnishments participated in Georgia’s first employer symposium in June providing information on recent initiatives. These included the management of lump-sum payments for child support, working closely with the federal Office of Child Support Enforcement on its employer portal, and sharing information with state enforcement agencies to resolve conflicts of law.
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Inside APA
APA Comments on Proposed Regulations on E-Filing Information Returns
On July 26, APA offered several recommendations to the IRS in reference to its request for comments on proposed regulations for filing information returns electronically, including increased outreach, additional time to comply, and improved IRS electronic filing options. The proposed regulations would require that all information returns, regardless of type, be taken into account to determine whether a business meets the 250-return threshold that determines whether information returns must be filed electronically.
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State & Local
DOL Updates Potential FUTA Credit Reduction State and Territory for 2018
The U.S. Department of Labor has updated its list of potential FUTA credit reduction states for 2018. While California and the Virgin Islands are both listed, the Virgin Islands might be the only state/territory subject to a FUTA credit reduction for 2018. The 2018 determination will be made after November 10, 2018 [DOL, Potential 2018 Federal Unemployment Tax Act (FUTA) Credit Reductions, rev. 7-18-18].
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Federal
IRS Offers Resources to Understand Tax Reform
The IRS released a tax tip reminding employers about online resources available to help them understand the tax law changes made by the Tax Cuts and Jobs Act (Pub. L. 115-97) [IRS Tax Reform Tax Tip 2018-119, 8-2-18].
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Inside APA
4 Reasons Payroll Certifications Can Help Your Team
Modern payroll is complicated. From cloud-based systems to tax and regulatory issues, there’s a lot that a payroll coordinator or specialist needs to know. To make sure your workers have the proficiency necessary to process payroll efficiently and accurately, there is something company leaders like you can do: You can help them attain their payroll certifications.
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Inside APA
Federal Agency Executives Answer Payroll Questions at APA Congress
Read what federal agency executives had to say when they answered questions submitted by participants at the American Payroll Association’s 36th Annual Congress. These answers are available exclusively in a two-issue Special Report in PAYROLL CURRENTLY.
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Inside APA
Upcoming Chat Answers Questions on Tax Reform
Hope Williams, CPP, Director of Payroll Training at the American Payroll Association, and Larry White, CPP, Director of Payroll Training at the American Payroll Association, will discuss how to remain compliant under the tax reform during a Twitter chat on Thursday, August 9 at 3 p.m. EDT.
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Federal
GAO Report Projects 21% of Taxpayers Are Being Underwithheld for 2018
On July 31, the U.S. Government Accountability Office (GAO) released a report projecting that 21%, or nearly 30 million, taxpayers are having too little tax withheld for 2018. These taxpayers may have a balance due when they file their tax returns and could be subject to a penalty for underpayment of tax [GAO-18-548, Federal Tax Withholding: Treasury and IRS Should Document the Roles and Responsibilities for Updating Annual Withholding Tables, 7-31-18].
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State & Local
California Supreme Court Rejects De Minimis Doctrine for Compensable Time Claims
The California Supreme Court determined that the federal Fair Labor Standards Act’s de minimis doctrine does not apply to claims for unpaid wages under California’s wage and hour statutes or regulations, including Industrial Welfare Commission wage orders. The court determined that the relevant wage order and statutes do not permit application of the de minimis rule when the employer required the employee to work “off the clock” several minutes per shift [Troester v. Starbucks Corp., No. S234969 (Calif., 7-26-18)].
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Inside APA
APA Members Serving on IRS Advisory Committees
Six APA members currently serve on prestigious IRS advisory committees. James Paille, CPP, and Emily Lindsay, CPA, serve on the Information Reporting Program Advisory Committee (IRPAC). Stephanie Salavejus, CPP, and Martin Rule, CPA, serve on the IRS Advisory Council (IRSAC). Luanne Brown, CPP, and Jenine Hallings serve on the Electronic Tax Administration Advisory Committee (ETAAC).
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Chapter
Chapter News: August 2018
Attend a chapter event near you! Local payroll conferences provide excellent opportunities to network, earn RCHs, and advance your payroll knowledge. Take a look at the One-Day Events, Statewides, and Regional Meeting scheduled for 2018.
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Federal
SSA to Resume Educational Correspondence Notices
The Social Security Administration (SSA) has announced that it will resume sending its Educational Correspondence (EDCOR) notices (also called Employer Correction Request Notices) to employers that file Forms W-2, Wage and Tax Statement, containing name and social security number (SSN) mismatches.
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State & Local
Employers Must Use Revised New Jersey Percentage Method Withholding Tables by September 1
The New Jersey Division of Taxation has issued revised percentage method withholding tables for wages paid on or after September 1, 2018. The revised tables reflect a new withholding rate of 15.6% for income over $5 million. Employers should start using the new withholding tables as soon as possible, but no later than September 1 [DOT, Pub. NJ-WT, New Jersey Income Tax Withholding Instructions, rev. July 2018].
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Inside APA
APA Requests Amendment to Illinois Electronic Filing Court Rule
The APA has asked the Illinois Supreme Court to amend its rule requiring that responses to wage garnishment orders be filed electronically. APA members report that the courts’ instructions are unclear and that the system is not designed adequately for businesses.
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Inside APA
Compliance TV: IRS releases a draft of the 2019 Form W-4
The July 2018 edition of Compliance TV covers the IRS's release of a draft of the 2019 Form W-4, news on a potential increase on E-filing returns, and the announcement that New Jersey will now require paid sick leave.
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Federal
IRS Creates ‘Paycheck Checkup’ Flyer
The IRS’s new one-page flyer is designed for employers to give to employees to remind them to complete a Paycheck Checkup [IRS, Publication 5303, Paycheck Checkup, rev. 6-18, posted 7-12-18].
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State & Local
Massachusetts Passes Minimum Wage Increase, Paid Family and Medical Leave Program
Legislation has been enacted in Massachusetts that will increase the state minimum wage rate and affect tip credit amounts, and create a paid family and medical leave program funded by a payroll tax [H.B. 4640, L. 2018].
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Inside APA
New Website Aims to Kick Up NPW 2018 a Notch
This year National Payroll Week® (NPW) is September 3-7. It will be even easier now to kick up NPW activities a notch with the launch of the new NPW website.
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