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In the Payroll Mailbag: July ’19

Employee vs. the IRS: Who wins? … Are employer-provided computers taxable? … 1099s for LLCs: To provide or not to provide … Health insurance reporting for a married couple

Car/SUV valuation set for standard mileage rule

The Tax Cuts and Jobs Act hiked the value of cars, trucks and SUVs that qualify for the standard mileage rate valuation method for employees who put personal miles on company vehicles.

Now what, after DOL releases proposed salary-level regs?

What to do now that the Department of Labor has proposed regulations that would increase the guaranteed weekly salary employees must earn to retain their FLSA-exempt status? Key: The regs don’t change the Fair Labor Standards Act’s exempt duties tests.

OCSE clarifies withholding on lump-sum payments

The federal Office of Child Support Enforcement, with an assist from the Department of Labor, has reiterated that 100% withholding isn’t legal for payments that are attributable to wages, regardless of state law.

ABCs of worker classification

There are three basic payroll tests for worker classification: the IRS’ 20-factor test, the Department of Labor’s six-factor test and the ABC test.

The other shoe drops for 2020 withholding: Pub. 15-T

The IRS is serious about changing withholding for 2020. Just one week after releasing the draft W-4, it has released a draft of the employer’s instructions—new Pub. 15-T.

July 2019: Employer’s business tax calendar

Here’s your monthly guide to critical payroll due dates.

In the Payroll Mailbag: June ’19

Lunch dates with officemates: Are they taxable or not? … Does the presence of a third party change taxation?

HR VP in the hot seat for 401(k) operational error

One vice president of HR is finding out the hard way that deviating from a 401(k) plan’s written terms can land you in court for breaching fiduciary duties

Explanation, please: IRS’ postmark/mailing rules

If you’re going to tussle with the IRS, it should be over a tax assessment, not whether your documents were filed on time.