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Payroll

Hire first, then ask the IRS about the worker’s status

05/15/2024
So far, lawsuits have not been able to stop the Department of Labor’s new regulations on workers’ status as employees or independent contractors. The IRS, arguably the more powerful agency, also has a lot to say about workers’ status, and it recently announced it won’t say anything before a worker is hired.

You’re in the Army now

05/15/2024
Employees who are in the National Guard and Reserves usually serve their two weeks during the summer. Others may be called away suddenly to clean up the remnants of a natural disaster. Here’s what you need to know to plan accordingly.

Taxpayer can’t prove timely filing with unapproved PDS

05/15/2024
You can e-file your Tax Court petition, take your chances by dropping it in the mail or use a private delivery service, like FedEx. But if you choose a PDS, you must be sure it’s on the IRS’ list of approved services. A taxpayer who wasn’t so careful had his petition bounced out of Tax Court and was unable to contest his tax deficiency.

Pre-Mother’s Day Friday wrap: 2025 HSA/HDHP amounts, key IRS payroll initiatives updated and more

05/10/2024
2025 HS/HDHP figures, ERC withdrawal program update, IRIS guidance and more in our pre-Mother’s Day wrap.

AI and the FLSA: Not happy partners

05/06/2024
The EEOC has already issued guidance on AI and the Americans with Disabilities Act and in the hiring process. In conjunction with this collaborative effort, the DOL has issued a Field Assistance Bulletin that addresses AI and the FLSA.

June 2024: Employer’s business tax calendar

04/30/2024
Here’s your monthly guide to critical payroll due dates.

IRS welcomes a new de minimis fringe benefit: Work/life referral services

04/18/2024
Work/life balance means different things to different employees, but all employees say they want it and many employers are already providing some version of it. Rather than let you wander around in a payroll tax netherworld, the IRS has issued a fact sheet that covers the work/life referral services you may offer to employees as a tax-free de minimis fringe benefit.

Two new steps free 401(k) plans from terminated employees

04/17/2024
Two provisions of SECURE 2.0 allow you to clean up your 401(k) plan administration for employees who terminate and leave their 401(k) assets behind. One raises the mandatory cash-out amount and the other allows you to turn over the entire cash-out process to a clearinghouse for employees you can’t locate.

In the Payroll Mailbag: May ’24

04/17/2024
Can we reimburse $10,000 for an employee’s master’s degree? … Are charges to the company credit card taxable?

Withholding window for NSO cashouts to get shorter

04/17/2024
Employees who cash out nonstatutory stock options are taxed on the difference between the stock’s price when the NSOs were granted and the price when the NSOs were exercised.