USCIS issues new E-verify publication; updates another

On March 8, 2015, E-Verify published a new Supplemental Guide for E-Verify Employer Agents and also updated the E-Verify User Manual. The new supplemental guide replaces the E-Verify User Manual for E-Verify Employer Agents and the E-Verify Quick Reference Guide for E-Verify Employer Agents. E-Verify employer agents should now use the updated E-Verify User Manual […]

South Carolina to implement new EFT program

On March 30, 2015, the South Carolina Department of Revenue (SCDOR) will release a new Electronic Funds Transfer (EFT) Program. Taxpayers are being notified by mail of accounts that are impacted by the change. The mailing includes a welcome letter and a separate PIN Notification letter. The EFT process will continue to require the submission […]

Missouri issues substitute forms guidance

The Missouri Department of Revenue has established guidelines for substitute and reproduced tax forms for developers of computer software, computer tax processors, computer programmers, commercial printers, business forms companies, and others who plan to market or distribute substitute tax forms in any manner. The Department does not review or approve the logic of specific software […]

D.C. wage theft prevention law is now effective

The District of Columbia’s Wage Theft Prevention Amendment Act of 2014 (the “Act”) became effective February 26, 2015, according to the District of Columbia Department of Employment Services, Wage and Hour Compliance. The Act makes broad changes to D.C.’s wage and hour laws, which include the Minimum Wage Act Revision Act, the Living Wage Act, […]

Connecticut issues guidance on correct withholding

The Connecticut Department of Revenue Services has updated a publication that assists employees in checking their Connecticut personal income tax withholding and, if necessary, adjusting their withholding. To ensure that an employee will have the correct amount of state income tax withheld from received wages, the publication encourages an individual to check his or her […]

IRS issues guidance on FICA refunds

The IRS has issued a proposed revenue procedure that provides guidance to employers on obtaining employee consents to support Federal Insurance Contributions Act (FICA) and the Railroad Retirement Tax Act (RRTA) refund claims. The proposed guidance was issued in response to questions about what information must be provided in the employees consent and whether such […]

Idaho updates Code conformity date

Idaho Governor C.L. “Butch” Otter has signed legislation that updates the state’s Internal Revenue Code conformity date from January 1, 2014, to January 1, 2015, for personal and corporate income tax purposes. (H.B. 77, Laws 2015, effective retroactively to January 1, 2015.) For more information on this and other topics, consult the Visit our News […]

March foreign per diem rates released

  The US State Department has released the maximum travel per diem allowances for travel in foreign areas. The rates, reproduced in a future Report at ¶797, apply to all US government employees and contractors and are effective as of March 1, 2015. In addition, the rates are used by private employers for travel expense […]

NY increases minimum wage for tipped employees to $7.50 per hour

New York’s Acting Labor Commissioner Mario J. Musolino issued an Order on February 24, 2015, responding to the report and recommendations of the 2014 Hospitality Wage Board, accepting many of the Board’s recommendations including the highest ever wage for tipped workers in New York–$7.50 per hour effective December 31, 2015. Tipped workers are paid a […]

Daylight saving wage and hour issues arise this month

Daylight saving time starts at 2 a.m. Sunday, March 8, when clocks will be set forward one hour. Shift workers on duty at that time will work one hour less, and paying them for a full shift may raise questions under the Fair Labor Standards Act. An additional hour of pay provided to an employee […]