Alice Gilman is an employment tax compliance expert with more than 25 years of experience and is the editor of Business Management Daily's Payroll Legal Alert. She is a graduate of the State University of New York at Albany and received her law degree from the University of Bridgeport.
The earlier employers fix errors on 2011 W-2s, the less likely it is they’ll be penalized by the IRS. E-filers have until the April 2 to file original W-2s, but...
Whether accrued vacation pay is due to an employee upon termination is determined by state law. This chart summarizes state vacation pay laws. Some states have no laws...
Under the de minimis deposit safe harbor rule, employers that accumulate less than $2,500 in payroll taxes during the current calendar quarter can pay those taxes with...
This isn’t good news for employees named Chris, Pat or Robin. The Social Security Administration has announced that it has removed the verification of gender...
Regulations have restored the FICA/FUTA exemptions for employing family members and members of religious orders in LLCs and other disregarded entities that...
A federal appeals court has upheld the conviction and 21-month prison sentence of an employee who filed W-4 forms on which he falsely claimed an exemption from income...
If you’ve filed Form 941-X or another amended return, and you must make a tax payment for an old calendar quarter, you may use the IRS’ Electronic Federal...
You must backup withhold on payments made to independent contractors if they don’t certify their Taxpayer Identification Numbers to you prior to payment....
