NV Sup. Ct. defines “health benefits” for minimum wages

The Supreme Court of Nevada has held that state law requires an employer who pays one dollar per hour less in wages to provide a benefit in the form of health insurance at least equivalent to the one dollar per hour in wages that the employee would otherwise receive. The Minimum Wage Amendment (MWA) to […]

California “ABC test” expands definition of employee

Under both California and federal law, whether an individual should properly be classified as an employee or an independent contractor has considerable significance for workers, businesses, and the public, the California Supreme Court observed in a highly anticipated—and lengthy—decision in which it found the trial court did not err in concluding that the “suffer or […]

IRS issues 2019 draft Form W-4

The IRS has issued a 2019 draft of Form W-4 plus instructions. Early release drafts are at IRS.gov/DraftForms, and may remain there even after the final release is posted at IRS.gov/LatestForms. Comments can be submitted to WI.W4.Comments@IRS.gov. The 2019 Form W-4 has new lines and withholding is calculated in a different way from previous Forms […]

IRS addresses claims for adjustments made after calendar year

An employer may file a Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund, after the calendar year end depending on whether the employer discovered the withholding error and repaid or reimbursed the employee prior to the end of the calendar year. While there may be varied scenarios of when and how […]

New Mexico issues revised 2018 withholding tables

New Mexico has issued withholding tables for wages paid on and after January 1, 2018. The tables were revised due to the changes in federal tax law. State income tax liability was not reduced based on the number of personal exemptions claimed by a taxpayer. Although the standard deduction amount was increased for all taxpayers, […]

Iowa Governor signs tax reform bill

Iowa Governor Kim Reynolds signed a tax reform bill into law on May 30. 2018 personal income tax changes. Changes that affect the 2018 tax year include: the earned income tax credit would be tied to the Internal Revenue Code (Code) as in effect on January 1, 2016; changes made by the federal Tax Cuts […]

IRS updates Modernized e-File testing specifications

The IRS has updated the Modernized e-File (MeF) testing specifications. The guidance contains general and program specific testing information for use in completing the Assurance Testing System (ATS) process. The ATS is a process to test software and electronic transmissions prior to accepting Software Developers, K-1 Aggregators, Transmitters and Large Taxpayers into the MeF program. […]

IRS issues guidance on extended time for levy challenges

Individuals and businesses have additional time to file an administrative claim or to bring a civil action for wrongful levy or seizure, according to the IRS. An IRS levy permits the legal seizure and sale of property including wages, money in bank or other financial accounts, vehicles, real estate and other personal assets to satisfy […]

Law change affects moving, mileage and travel expenses

The Internal Revenue Service (IRS) today provided information to taxpayers and employers about changes from the Tax Cuts and Jobs Act (P.L. 115-97) that affect: move-related vehicle expenses; un-reimbursed employee expenses; vehicle expensing. Changes to the deduction for move-related vehicle expenses The Tax Cuts and Jobs Act suspends the deduction for moving expenses for tax […]

IRS to bring back aggregation for information return filing

The IRS has issued proposed regulations amending the rules for determining whether information returns must be filed using magnetic media (electronically). The proposed regulations would require that all information returns, regardless of type, be taken into account to determine whether a person meets the 250- return threshold and, therefore, must file the information returns electronically. […]