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An S corp couldn’t get away with paying its sole shareholder-employee $24,000 a year in FICA-taxable salary, while also paying him large FICA-free dividends. According to a recent federal appeals court ruling, such an arrangement isn’t reasonable.
The W-2 year-end process is burdensome enough. The last thing you need to worry about is back-up withholding from payments made to independent contractors and filing Form 1099-MISC. Here’s what you need to know for the 2012 filing season.
Like overeating, procrastination is challenging because it’s impossible to give it up entirely. While humans don’t need to smoke or drink alcohol, they can’t survive without eating and they can’t exist without putting off some tasks until later.
Keynote speakers at the Administrative Professionals Conference this year included motivational speaker J.R. Martinez and personal financial expert Manisha Thakor. Among the key themes:
Most administrative professionals trust their gut and frequently use their instinct to guide their actions at work, a study by OfficeTeam and the International Association of Administrative Professionals found.
Next year is shaping up to be complicated for the IRS. The question: Should the IRS issue the withholding tables based on what the law says is supposed to happen on Jan. 1—the expiration of most income tax rates—or keep the rates the same, and assume that Congress will come to some agreement about the rate structure?
By the numbers: Who relies more on coffee to stay productive—men or women?
Bosses today value input from the receptionists and administrative assistants who come into contact with candidates during the interview process. What’s worth passing along to your boss?
States have their own W-2 e-filing thresholds and specifications. Note: To date, some states haven't released their W-2 e-filing information. In addition, states can change their e-filing requirements at any time. To get the full story, contact your state tax department.
"Profersonalism is about letting go of the idea that we can put our lives into neat little boxes. It’s about categorizing activities instead of people," says Jason Seiden, CEO of Ajax Social Media. What does that mean in the context of an administrative professional’s career?