IRS issues tax calendars for 2015

The IRS issued IRS Pub. 509, Tax Calendars for use in 2015. The publication is posted at and is reproduced in this Report at ¶2. 2015 holidays The 2015 holidays are: • January 1–New Year’s Day • January 19–Birthday of Martin Luther King, Jr./ Inauguration Day • February 16— Washington’s Birthday • April 16–District […]

Kentucky issues withholding tables for 2015

The Kentucky Department of Revenue has issued personal income tax withholding tables and an optional withholding computer formula for employers subject to wage withholding requirements for the 2015 tax year. The 2015 standard deduction is $2,440 and the exemption credit is $10. All of the tables are available at and are reproduced in the […]

California issues 2015 withholding tables

California has issued 2015 withholding tables, effective for wages paid on and after January 1, 2015. The exact calculation method tables can be found at and, and are reproduced in the CCH Payroll Management Guide at ¶5498 and at ¶5499. (EDD Tax Branch News 255, November 5, 2014.) Kentucky issues withholding tables for […]

LAN engineer was exempt computer professional

A local area network (LAN) engineer for a public school system, whose duties involved maintaining the school-wide computer network, was exempt from overtime under the FLSA’s computer professional exemption, a federal district court in North Carolina found, granting summary judgment to the employer on his FLSA overtime claim. Job description There was no genuine issue […]

Restaurant failed to comply with preconditions for tip credit

Because a restaurant failed to provide its employees with sufficient notice, it was not able to offset its minimum wage obligations based on their receipt of tips, ruled the First Circuit. The employer’s contention that its due process rights were infringed because the Secretary of Labor failed to allege that the notice requirements of the […]

Nebraska amends numerous withholding regulations

The Nebraska Department of Revenue has amended nearly all of the existing personal income tax withholding regulations in order to make the regulations more complete and modern. The amended regulations accommodate revenue rulings issued by the Department regarding withholding on corporate directors and on the production of records. The exemption from income tax withholding for […]

IRS issues more 2015 inflation adjustments

The IRS has released some more of the inflation-adjusted figures for 2015. Standard deductions The 2015 standard deduction will increase to $6,300 for single taxpayers. For married joint filers, the standard deduction will increase to $12,600. For heads of household, the standard deduction will increase to $9,250. The additional standard deduction for the blind and […]

Maryland withholding tables to remain the same for 2015

The Maryland withholding tables will not be changed for wages paid on and after January 1, 2015. Maryland provides separate withholding tables for the convenience of employers who do not withhold using an automated or computerized system, or who prefer to look up the amounts to be withheld manually. For these tables, Maryland will continued […]

Arizona minimum wage will increase to $8.05 January 1

The minimum wage in Arizona will increase from $7.90 per hour to $8.05 per hour effective January 1, 2015, according to the Industrial Commission of Arizona. Arizona voters enacted the Raise the Minimum Wage for Working Arizonans Act in 2006. The voter initiative established an Arizona minimum wage and provided for an annual increase based […]

SSA signals changes to sick pay reporting

The Social Security Administration recently announced that it will discontinue processing paper third-party sick pay recaps beginning in calendar year 2015. Third-party sick pay recap reports will also not be accepted via electronic submission. More detailed information about this change will be included in the revision of Publication 15-A which is expected to post to […]