Laws, regulations and rules subtopic
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Articles
1-80 out of 80 article(s)
| Title |
Author |
Type |
Date |
Words |
| States Announce Harmonisation Of Payroll Tax Nexus Rules Effective From 1 July 2009. |
Diviny, Philip |
Brief article |
Jul 31, 2009 |
249 |
| Notification deadlines loom on new COBRA subsidy. |
|
|
Apr 1, 2009 |
364 |
| Volunteer board president "responsible person" for payroll taxes. |
Nevius, Alistair M. |
|
Jan 1, 2009 |
189 |
| Treatment of disregarded entities as corporations for employment tax purposes. |
|
|
May 1, 2008 |
1543 |
| Accelerating FICA and FUTA tax deductions for vacation and bonus pay. |
Godshalk, Rich |
|
Mar 1, 2008 |
3680 |
| Embezzlement no excuse. |
Mannino, Laura Lee |
|
Nov 1, 2007 |
456 |
| S corporation profits or payday? CPAs must be vigilant in helping their S corporation clients pay a "reasonable" salary to shareholder-employees. But what's reasonable? |
Fellows, James A.; Jewell, John F. |
|
Sep 1, 2007 |
2987 |
| Let's combine the income and payroll taxes into a rational tax system. |
Forman, Jonathan Barry |
|
Jan 1, 2007 |
1817 |
| CPA not liable for client's trust fund penalty. |
Secret, Anthony |
|
Aug 1, 2005 |
801 |
| This is the season for Social Security reform. |
Bernstein, Phyllis |
|
Apr 1, 2005 |
677 |
| Who is a "responsible person"? |
Pilcher, Eric |
|
Oct 1, 2004 |
1347 |
| What constitutes a responsible person? |
Bloom, Robert |
|
Oct 1, 2004 |
659 |
| Parent's president and chairman not liable for subsidiary's payroll tax. |
O'Driscoll, David |
|
Sep 1, 2004 |
885 |
| Common mistakes on W-2, W-4 & 941 forms. |
Langer, Jerri L.S. |
|
Sep 1, 2004 |
811 |
| The unexpected costs of household employees. |
Cardenas, Rebecca J. |
|
Feb 1, 2004 |
807 |
| The costs of household employees: complying with legal requirements when employing domestic help. |
Laffie, Lesli S. |
|
Feb 1, 2004 |
528 |
| IRS reclassifies royalties as wages. |
Koppel, Michael D. |
|
Dec 1, 2003 |
626 |
| Potential refund of payroll taxes on severance pay. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
387 |
| Company stock free from employer withholding--for now. (IRS News). |
|
Brief Article |
Aug 1, 2002 |
114 |
| TAM blesses plan "inoculation" language. |
Masnik, Robert H. |
|
Jun 1, 2002 |
774 |
| Taxpayers may redesignate estimated income tax payments. |
Kautter, David J. |
|
Jan 1, 2002 |
193 |
| Financial woes as reasonable cause for payroll tax nonpayment. (Procedure & Administration). |
Ciesar, William W. |
|
Nov 1, 2001 |
934 |
| Got tips? Better report them. |
Laffie, Lesli S. |
|
Jul 1, 2000 |
2140 |
| Employers' FICA obligations for foreign nationals who work in the U.S. |
O'Brien, Michael |
|
May 1, 2000 |
1568 |
| FICA taxation of nonqualified deferred compensation. |
Colville, James |
|
Apr 1, 2000 |
1671 |
| The courts look at sec. 6672 TFRP. |
Domke, John C. |
|
Apr 1, 2000 |
2113 |
| Indiana Church Takes On IRS Over Payroll Taxes. |
|
Brief Article |
Apr 1, 2000 |
211 |
| IRS finalizes regs. on FICA taxation of nonqualified deferred compensation. |
Michelman, Marvin |
|
Mar 1, 2000 |
2707 |
| "Reasonable cause" exception for failure to pay employment taxes requires examination of a taxpayer's total financial situation. |
Fiore, Nicholas J. |
|
Mar 1, 2000 |
2109 |
| Battle over employer FICA tax. |
Appel, David W. |
|
Oct 1, 1999 |
1079 |
| Tax-exempt organizations and claiming the tip credit. |
Donovan, Jeremiah S. |
|
Aug 1, 1999 |
855 |
| Deferred director fees and sec. 3121(v)(2). |
Prestia, Donna |
|
Jun 1, 1999 |
532 |
| Reinventing Retirement. |
SCHNURER, ERIC B. |
|
Nov 1, 1998 |
5534 |
| Applicability of sec. 6662 penalty to employment taxes. |
Cryan, Thomas M. |
|
Nov 1, 1998 |
561 |
| Abatement of interest and penalties on payroll taxes. |
Lucero, Tessa C. |
|
Oct 1, 1997 |
875 |
| IRS revises payroll reporting procedures following trade or business acquisitions. |
Klaer, Thomas L. |
|
Sep 1, 1997 |
1033 |
| IRS extends electronic payments deadline. |
|
Brief Article |
Aug 1, 1997 |
253 |
| Worker classification: how do you spell relief? |
Fendley, Stanley G. |
|
Jun 1, 1997 |
2022 |
| ISO payments. |
Michaels, Larry |
|
Feb 1, 1997 |
647 |
| Liberalized worker classification rules provide options for employers. |
Goldberg, Walter S. |
Brief Article |
Jan 1, 1997 |
377 |
| An update on electronic tax deposits. |
|
|
Dec 1, 1996 |
1313 |
| Recent letter ruling illustrates employee stock purchase plan complexities. |
Bosco, Philip R. |
Brief Article |
Nov 1, 1996 |
395 |
| Avoid the employment tax delinquency trap. |
McGuffie, Ginger |
|
Oct 1, 1996 |
1773 |
| Independent contractor legislation: opportunity knocks for small businesses. |
Fendley, Stanley |
|
Sep 1, 1996 |
1060 |
| When clients hire household help: CPAs can offer valuable compliance guidance. |
Hibschweiler, Arlene M. |
|
Sep 1, 1996 |
3263 |
| Negative aspects to using LLCs for operating companies. |
Monroe, Tracy J. |
|
Aug 1, 1996 |
1328 |
| How to get tip reporting on TRAC. |
Werblow, Jordan M. |
|
Aug 1, 1996 |
1693 |
| IRS heeds CPAs' advice on worker classification. |
|
|
Aug 1, 1996 |
598 |
| Many companies must file tax returns electronically by 1997. |
|
Brief Article |
Jul 1, 1996 |
223 |
| Classification settlement program. |
Fay, Joanne |
|
Jun 1, 1996 |
566 |
| IRS attempts to clarify independent contractor status. |
|
|
May 1, 1996 |
853 |
| Deferred compensation/FICA proposed regs. released. |
Wagman, Rich |
|
Apr 1, 1996 |
1352 |
| Avoiding IRS reclassification of workers as employees. |
Freeman, Tracy A. |
|
Feb 1, 1996 |
6037 |
| Nanny tax implications. |
Fiore, Nicholas |
|
Feb 1, 1996 |
723 |
| It's time to prepare for the nanny tax. |
Sherr, Eileen Reichenberg |
|
Dec 1, 1995 |
575 |
| Self-employment tax treatment of Keogh and SEP contributions and unreimbursed business expenses. |
Nadel, Alan A. |
|
Nov 1, 1995 |
605 |
| Independent contractor or employee? |
Person, Stanley |
Brief Article |
Sep 1, 1995 |
375 |
| The nanny tax. |
Young, Helen |
|
Sep 1, 1995 |
1099 |
| Proposed regulation classifies LLC members for self-employment tax purposes. |
Sprohge, Hans |
|
Sep 1, 1995 |
1249 |
| LLCs: entry-level tax considerations. |
McKinney, Hal, Jr. |
|
Aug 1, 1995 |
735 |
| Independent contractor safe harbor proposal. |
Winton, Lisa A. |
|
Aug 1, 1995 |
1123 |
| Independent contractor status takes on new meaning for entertainment companies. |
Rauch, Karen G. |
|
Jul 1, 1995 |
1476 |
| Employment tax issues affect newspaper circulation departments. |
Bridgham, Bethany J. |
|
Jul 1, 1995 |
744 |
| Reporting for household employers. |
Lynch, Michael |
Brief Article |
Jul 1, 1995 |
354 |
| Good news for household employers. |
|
|
Nov 21, 1994 |
587 |
| IRS gets tough with flagrant nonpayers of payroll taxes. |
Wagenbrenner, Anne |
Brief Article |
Oct 1, 1994 |
154 |
| Potential recharacterization of S distributions. |
Berry, Todd J. |
|
Oct 1, 1994 |
875 |
| Corporate downsizing - tax treatment of leased employees. |
Heikkinen, Debra L. |
|
Jul 1, 1994 |
684 |
| Impact of Medicare tax on deferred compensation. |
Dunn, Bill |
Brief Article |
Apr 1, 1994 |
288 |
| Real estate appraisers: independent contractors or employees? |
Frank, Barry H.; Cooper, Jeffrey |
|
Jan 1, 1994 |
3249 |
| Reasonable compensation: auto dealer prevails. |
Smigelski, G. Todd |
|
Dec 1, 1993 |
1409 |
| Audit watch. |
Lang, Andrew S. |
|
Oct 1, 1993 |
353 |
| Corporate information reporting proposals and other initiatives to improve the administration and enforcement of employment taxes. |
|
|
Jul 1, 1993 |
5498 |
| Employer files wrong return - SOL not triggered. |
Peterson, Lori E. |
|
Jun 1, 1993 |
399 |
| Meet the new 100% penalty. |
|
Brief Article |
Mar 1, 1993 |
164 |
| IRS finalizes payroll taxes. |
|
|
Dec 1, 1992 |
371 |
| Final payroll tax deposit regulations. |
|
|
Nov 1, 1992 |
1254 |
| Proposed payroll tax deposit regulations. |
|
|
Sep 1, 1992 |
2489 |
| Interest-free adjustments for employment taxes. |
Marchbein, Joe |
|
Aug 1, 1992 |
473 |
| How employers of independent contractors spell relief. |
Fiore, Nicholas J. |
|
Jun 1, 1990 |
652 |
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