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Payroll Management Guide
  • Alabama has issued 2019 withholding tables
  • Indiana updates guidance on reporting withheld taxes
  • IRS updates procedures on delinquent returns
  • Rhode Island issues 2019 withholding tables
Unemployment Insurance Reports with Social Security
  • SSA announces end of single decisionmaker test, extension of prototype test until 2020
  • Totalization agreements: Brazil, Uruguay


Payroll Management Guide

Alabama has issued 2019 withholding tables

Alabama has issued 2019 withholding tables after all, effective for wages paid on and after January 1, 2019. All of the tables will be reproduced in the Payroll Management Guide at ¶5318 and ¶5319 in a future release. (Alabama Department of Revenue Individual and Corporate Tax Division Withholding Tax Section, Withholding Tax Tables and Instructions for Employers and Withholding Agents, Revised January 15, 2019.)

        (Read Intelliconnect) »

Indiana updates guidance on reporting withheld taxes

The Indiana Department of Revenue has updated its notice regarding the reporting of withheld employee income taxes. The updated notice informs taxpayers that the department will not accept wage filings on disk, CD, DVD, 3480 cartridge or 3490 cartridge. Further, the notice provides information regarding requirements of filing electronically, or via intax, special filing information related to Forms W-2, 1099, and WH-3, and the $10 late-filing penalty for each late-filed Forms W-2 and 1099. (Departmental Notice #5, Indiana Department of Revenue, January 2019.)

        (Read Intelliconnect) »

IRS updates procedures on delinquent returns

The IRS has updated its procedures on delinquent returns. The procedures focus on delinquent and substitute returns for employment tax returns, including those filed for reporting taxes due under: - Federal Insurance Contributions Act; - Federal Unemployment Tax Act; - Railroad Retirement Tax Act; - Federal Income Tax Withholding; and - Backup Withholding. In the interest of reducing multiple contacts with taxpayers, examiners will determine whether the taxpayer is fulfilling all federal tax obligations during the course of either a compliance check or the examination of an assigned return.

        (Read Intelliconnect) »

Rhode Island issues 2019 withholding tables

Rhode Island has issued revised wage-bracket and percentage method withholding tables for wages paid on and after January 1, 2019. All of the tables will be reproduced in the Payroll Management Guide at ¶8218 and ¶8219 in a future release. The annual exemption amount remained $1,000. (Rhode Island Employer's Income Tax Withholding Tables, December 17, 2018.)

        (Read Intelliconnect) »

Unemployment Insurance Reports with Social Security

SSA announces end of single decisionmaker test, extension of prototype test until 2020

The SSA has announced the end of the "single decisionmaker" test, consistent with its notice in the Federal Register in 2016 (81 Fed. Reg. 58544, October 25, 2016), in which the agency said that it would end the test by December 28, 2018. The notice also extends the separate "prototype" test until its cessation in June 2020.

The SSA ended the single decisionmaker test on October 1, 2018, in the 19 states and the territory of Guam that used this test. There were nine states and the territory of Guam that used single decisionmaker as a stand-alone test. The remaining 10 states used the single decisionmaker as part of a separate test that the SSA refers to as the "disability prototype."

        (Read Intelliconnect) »

Totalization agreements: Brazil, Uruguay

The SSA recently entered into totalization agreements with both Brazil and Uruguay. The Brazil-U.S. agreement was effective on October 1, 2018, and the Uruguay-U.S. agreement went into effect on November 1, 2018. Both agreements eliminate dual Social Security coverage, which exists when a worker from one country works in the other country and has Social Security coverage for the same work. Under both agreements, workers who are sent by an employer in one country to work in the other country for five or fewer years remain covered only by the sending country (83 Fed. Reg. 52298, 10/16/2018; 83 Fed. Reg. 53936, 10/25/2018; ¶12,645).

        (Read Intelliconnect) »




Payroll Resources from Wolters Kluwer
About this Newsletter

Payroll and Unemployment Insurance NetNews is a current summary of federal and state employment laws and regulations, compliance issues, and other topics related to proper handling of day to day workplace matters. This timely information comes from the Payroll Management Guide and Unemployment Insurance Reporter with Social Security.

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