News & Resources

Title

Major Updates to the APA Bookshelf

BY: APA Staff | 09/24/18

The APA has released the second 2018 content update for the four essential publications on the APA Bookshelf, APA’s online, subscription-based payroll reference library. These online publications are available together in Payroll Source Plus or may be purchased individually. The major changes and developments that are important for your company’s payroll operations are highlighted below for each publication.

The Payroll Source® Online has been updated to include IRS guidance pertaining to federal tax levies and the revised Form 668-W and new Notice 1439 (including sample copies), whether certain lump-sum payments are earnings for garnishment purposes under the Consumer Credit Protection Act, SIFL rates and terminal charges for travel in 2018, revised rules for extensions of time for filing Form 1099-MISC (depending on whether non-employee compensation is reported in Box 7), annually adjusted penalty amounts for violations of the Immigration and Nationality Act, and ITIN renewal procedures for taxpayers who will have to file a tax return in 2019.

Federal Payroll Tax Laws & Regulations has been updated to include final regulations eliminating the automatic extension for filing Forms W-2 and replacing it with one discretionary non-automatic extension, final regulations for recordkeeping, substantiation, and return requirements for deductions for charitable contributions, proposed regulations changing the 250-return e-filing threshold to an aggregate of all information returns, and the repeal of various IRC provisions offering COBRA premium assistance that were enacted during the economic downturn in 2009.

Federal Payroll Non-Tax Laws & Regulations has been updated to include FLSA clarification that an employer may not keep tips, FLSA exemption of border patrol agents and professional baseball players from minimum wage and overtime requirements, latest amendment of the FMLA to clarify that a pregnant employee may begin FMLA leave before the birth of a child if circumstances require it, and updated penalty amounts for immigration-related violations in connection with employment verification.

APA’s Guide to State Payroll Laws has been updated to include the impact of federal tax reform, including changes to state IRC conformity dates and state taxation of certain fringe benefits, new payroll-related state taxes in New York and Oregon, the latest state and local minimum wage rates and tip credit amounts, overtime pay calculation changes in California and upcoming Sunday overtime pay changes in Massachusetts, New York’s City’s newly effective temporary schedule change law, and recently enacted state and local paid family and sick leave laws.

Not a member of APA? Check out the many benefits you get when you join!