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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 at
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170289index.aspxGuidance Employer Taxation and Withholding: Changes to Form W-4 and Form 941 and Other New Reporting Requirements 09/30/2020National
170243index.aspxGuidance Form W-4 Employee Withholding Certificate: How to Correctly Withhold Taxes and Avoid Common and Costly Pitfalls (5/2019) 02/13/2020National
167203index.aspxQuestions & 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? 09/24/2012National
166992index.aspxQuestions & Answers Can an employee claim EXEMPT on his W-4 Form? 04/23/2012National
166907tools.aspxForms Employee's Withholding Allowance Certificate (W-4 Form) 02/24/2012National
166906tools.aspxForms Employer's Quarterly Federal Tax Return (941 Form) 02/24/2012National
166826index.aspxQuestions & Answers What are the rules for tax and SUTA withholding for nonresident employees? 12/27/2011National
166358index.aspxQuestions & Answers Can we report a commission or a bonus to an employee on a 1099 instead of a W-2? 07/10/2011National
160110index.aspxQuestions & Answers What are the required federal tax deductions for an OPT visa? 10/22/2010National
159606index.aspxQuestions & Answers Are reimbursements for gym memberships taxable to the employee? 06/24/2010National
159421index.aspxQuestions & 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? 02/23/2010National
159262index.aspxQuestions & Answers Will the employer be required to report the COBRA subsidy amounts on the W2s of terminated employees? 09/15/2009National
156498index.aspxAnalysis Withholding 03/04/2009National
155251index.aspxQuestions & Answers What is an employer required to do after receiving a 07/25/2006National
154945index.aspxQuestions & Answers Which employees are eligible for the earned income credit (EIC)? 01/24/2006National
154909index.aspxQuestions & 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? 01/03/2006National
154048index.aspxQuestions & Answers Is severance pay taxed as regular wages? 04/28/2005National
154001index.aspxQuestions & Answers Should I withhold Medicare and Social Security taxes from the check of an employee that is 74 years old and working part-time? 03/04/2005National
153931index.aspxQuestions & 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? 12/29/2004National
153537index.aspxQuestions & Answers How often may an employee change the number of exemptions claimed on his or her W-4 Form? 11/16/2003National
152269index.aspxQuestions & 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? 04/01/2003National
152268index.aspxQuestions & 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? 01/21/2003National
152266index.aspxQuestions & 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 ?? 01/21/2002National
152267index.aspxQuestions & 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? 11/16/2001National
152264index.aspxQuestions & 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. 10/01/2001National
152265index.aspxQuestions & 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? 09/25/2001National
152263index.aspxQuestions & Answers My question is reference to social security payroll deductions. Is is mandatory for an employee to contribute to FICA? 08/22/2001National
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