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Withholding

National Summary

Employers are required by law to make deductions from the pay of their employees for federal income tax, for Social Security tax under the Federal Insurance Contribution Act (FICA), and for Medicare tax. The government provides detailed tables for the computation of these withholding amounts. Internal Revenue Service (IRS) Publication 15 (Circular E), Employer's Tax Guide, provides details and may be obtained on the IRS website athttps://www.irs.gov/forms-instructions.

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		Type	Title	Date	State
170289	index.aspx	Guidance	Employer Taxation and Withholding: Changes to Form W-4 and Form 941 and Other New Reporting Requirements	09/30/2020	National
170243	index.aspx	Guidance	Form W-4 Employee Withholding Certificate: How to Correctly Withhold Taxes and Avoid Common and Costly Pitfalls (5/2019)	02/13/2020	National
167203	index.aspx	Questions & Answers	Is it true that reporting 2012 employer paid benefits is required beginning January 2013 (for 2012 reporting) with the exception of employers that issued fewer than 250 W-2s for 2011?	09/24/2012	National
166992	index.aspx	Questions & Answers	Can an employee claim EXEMPT on his W-4 Form?	04/23/2012	National
166907	tools.aspx	Forms	Employee's Withholding Allowance Certificate (W-4 Form)	02/24/2012	National
166906	tools.aspx	Forms	Employer's Quarterly Federal Tax Return (941 Form)	02/24/2012	National
166826	index.aspx	Questions & Answers	What are the rules for tax and SUTA withholding for nonresident employees?	12/27/2011	National
166358	index.aspx	Questions & Answers	Can we report a commission or a bonus to an employee on a 1099 instead of a W-2?	07/10/2011	National
160110	index.aspx	Questions & Answers	What are the required federal tax deductions for an OPT visa?	10/22/2010	National
159606	index.aspx	Questions & Answers	Are reimbursements for gym memberships taxable to the employee?	06/24/2010	National
159421	index.aspx	Questions & Answers	An employee completed a W-4 form indicating that he is exempt from withholding (salary is $52,000/year). I plan to pay a bonus payment of $10,000 and withhold a standard 25% from all bonus checks. Does his W-4 override that?	02/23/2010	National
159262	index.aspx	Questions & Answers	Will the employer be required to report the COBRA subsidy amounts on the W2s of terminated employees?	09/15/2009	National
156498	index.aspx	Analysis	Withholding	03/04/2009	National
155251	index.aspx	Questions & Answers	What is an employer required to do after receiving a	07/25/2006	National
154945	index.aspx	Questions & Answers	Which employees are eligible for the earned income credit (EIC)?	01/24/2006	National
154909	index.aspx	Questions & Answers	We have employees who receive a salary and a rental subsidy for housing. The question is whether the subsidy must be reported as income on the employee?s W2?	01/03/2006	National
154048	index.aspx	Questions & Answers	Is severance pay taxed as regular wages?	04/28/2005	National
154001	index.aspx	Questions & Answers	Should I withhold Medicare and Social Security taxes from the check of an employee that is 74 years old and working part-time?	03/04/2005	National
153931	index.aspx	Questions & Answers	If a company pays athletic club monthly dues for only 1 employee, are the monthly dues considered income that should be included as taxable income on the employee's W-2 form?	12/29/2004	National
153537	index.aspx	Questions & Answers	How often may an employee change the number of exemptions claimed on his or her W-4 Form?	11/16/2003	National
152269	index.aspx	Questions & Answers	My CFO would like to know the specs on what constitutes a 1099 employee from a w-2 employee. If the state of Maines guidelines are different then the Federal on this subject?	04/01/2003	National
152268	index.aspx	Questions & Answers	We have several employees who are paid for being on committees and boards within our company. In the past we have deposited this compensation to the employees account (no taxes paid). Should we be processing these amounts in payroll?	01/21/2003	National
152266	index.aspx	Questions & Answers	When new W-4 form is received what should I do with the old form - and if audited by DOL where do they look for the W-4 forms ??	01/21/2002	National
152267	index.aspx	Questions & Answers	If you are currently paying for someone as casual labor, and you would like to give them more work and need to put them on the payroll, what do you do about the money that has already been paid to them?	11/16/2001	National
152264	index.aspx	Questions & Answers	I have a foreign exchange student that says he is exempt from ALL taxes. Can you give me more info on this and let me know how I verify this and deal with it.	10/01/2001	National
152265	index.aspx	Questions & Answers	Do I have to exempt my ee's from fed taxes if they claim exempt on w-2 form? What if I know they will make more than $600?	09/25/2001	National
152263	index.aspx	Questions & Answers	My question is reference to social security payroll deductions. Is is mandatory for an employee to contribute to FICA?	08/22/2001	National