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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.

Payroll news you can use, directly from the IRS

Here are digests of recently released official announcements from the IRS.

Federal courts flesh out Marinello’s limits

Under tax code Section 6672, you can be personally liable for your employer’s undeposited payroll taxes if you’re a responsible person who willfully fails to deposit those taxes.

SSA rolls out correction request letters for 2018

The Social Security Administration has begun mailing Employer Correction Request Letters to employers that e-filed at least one 2018 W-2 on which an employee’s name and Social Security number didn’t match. They’re commonly known as “no-match letters.”